I dont really think i understand the question. But, it seems like youre asking why did moriarty have an abort code in the first place? Im not entirely sure, but maybe if things didnt go quite as planned or he changed his mind or something.
One thing to consider though, is that Moriarty probably isnt dead. Idk if the writers have said anything about it...but he come back from this kind of double death situation before in the books.
If you're question was more of "why did he accept sherlock as an equal", well i didnt see it that way at all. It seemed like he was just acknowledging that sherlock would be able to 'break' him and get the abort code in time to save his friends, becasue he wasnt ordinary like everyone else and was actually special like moriarty.
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