In the end, low emissions are really impossible simply because no one thought to repeal thermodynamics when they wrote all these arbitrary rules. Since impossible happens to be well impossible, we revert to that time honored engineering methodology and use large doses of bunkum.
Whatever VW pays it will be for wrong crime. Legislators need to understand that they are not King Canute. You can also be certain that VW spent a fortune trying to meet those guidelines as well and that every manufacturer has been fudging.
Now we will see real testing and discover there is no magic solution.