The definition of "individual" might be different between what VW claims and what you read, though.
I find it impossible to believe any software engineer at the implementation level would assume that level of risk. This is obviously scapegoating. I really hope they set those engineers up for life, because they'll never be able to find another job again.
In contrast, VW US seems to be even more a bunch of liars.
It sounds to me like they're either casting the blame on the rank-and-file, or they're heavily bending the truth by trying to make it seem like the culprits were "merely" regular employees.