>Someone purposefully engineered a device and software
Not really. The general type of Engine Control Unit (ECU) Volkswagen incl Audi uses can be customized. The AdBlue control can be customized too, which makes sense given that the same basic ECU can used between different models. What they did is set the customization parameters (a data model) in such a way that it turned off AdBlue injection unless the input data suggested it was on a test run. They didn't actually develop a dedicated device and didn't even develop software in a strict sense. Calling it a "device" is a legal term.
Somebody actually bought an ECU and analyzed it: https://media.ccc.de/v/32c3-7331-the_exhaust_emissions_scand...
>The idea, plan and execution of such a software could have only happened by some execs at Volkswagen and Audi.
Agreed. The question is who specifically, tho.