The numbers may have been accurate _for an engine with the 'limit emissions' mode enabled_ but it's still fraudulent if you do not make that explicitly clear.
Intent matters. You can’t set out to cheat a test, succeed, and then say that it’s legal because you succeeded, any more than you can steal from a store by hiding an item under your coat and then say that it’s legal because you disguised it well enough to fool the guard.
For VAG this wasn't a case of the test not being quite the same as regular driving, it was VAG deliberately detecting a tests and altering the way the engine worked to avoid failing.
If you think the test is bullshit, then you make that case separately. You don't lie about how you're passing it and then when caught say 'but it's the test's fault!'.
I'd encourage you to watch that, and still see if you say that it wasn't fraud.
VM gamed the test in order to produce results that were not achievable by consumers, with the intent to deceive people.
VW built their car to produce a specific test result to get buyers to buy the car. It fits the description at the link below all too perfectly.
Also, the government regulation on emission is going to get tighter and tighter due to incentives to push for EV adoption. So arguing emission test method is a moot point.
“The engine will fundamentally perform differently when you’re testing it because it will detect the test” is not common sense and is not a reasonable interpretation of how to comply with the rules.
I agree that a better method would be to attack sensors to a random (and ideally, concealed from OEM) sample of cars and charge automakers per unit of detected emissions. That would force them to optimize for real world driving, which is much harder to game.