I doubt most owners would accept the gas vs diesel refund and a significant reduction in HP/TQ from the fix.

When Ford owned Mazda, they printed the HP figures of Japanese Miatas in the US market dealer lit, the US cars had around 10 fewer HP due to restrictive exhaust.

The owners drove the cars, found the US spec cars had acceptable HP and purchased.

When the BS HP figures were found out, Ford/Mazda offered around $2500 to each owner or return for full refund. Most chose the latter.

I don't see VW getting out of this without providing owners a return/full refund option.

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'03 X5 4.4 Sport, last of the M62s (8-03 build date)
I believe in deadication to craftmanship in a world of mediocrity!