Had some validity two years ago, but as we've seen the events of Thor: The Dark World, it doesn't really hold up.
First, did Loki have prior knowledge that now would be right around the time the Dark Elves would return to attack Asgard, because of the coming Convergence? Because it was their attack that set in motion the events that got him freed from prison - they didn't let him out, remember. They cripple Asgard and kill his adopted mother Frigga. Was this something he was banking on in advance? Unless we are chalking all this up to what I would call Joker Theory - that from chaos comes all kinds of opportunity.
Second, if this is all about the long game of getting the Infinity Gauntlet out of Asgard's vault - then remember two important things.
(1) Despite all the publicity shows and appearances for the fans at conventions, alongside all the other Asgardian artifacts created for Thor - let's remember there isn't a single clear shot of the gauntlet in the vault in the film. If something isn't on screen, then it isn't canon. It's possible Marvel Studios changed their minds about the Infinity Gauntlet and wanted to have it introduced in some other way.
(2) Even if the gauntlet could be glimpsed in Thor, that's does not equate it to being the actual Infinity Gauntlet. Especially since Thor: The Dark World shows the individual Infinity Stones/Gems are spread out across the galaxy. The Aether has been established to be the Power Stone/Gem, and the Tesseract is the Space Stone/Gem. The Asgardians don't believe in keeping the Stones/Gems so close together (which is why they present one to the Collector) , so why would they keep a completely intact IG in their vault?
Guardians Of The Galaxy looks to be about the possessing of an artifact that is another Infinity Stone/Gem, so that just lends credence to the idea that a fully intact Infinity Gauntlet was never in the vaults of Asgard.