To be perfectly honest, you guys all have too much testosterone today. You're all arguing semantics. Everyone agrees that VW cheated. The testing VW did for certification with the EPA did not represent real world engine emissions and that was an intentional deception by VW.
To get back to the broader discussion, it seems that Winterkorn, even after resigning, claims he personally did not do anything wrong. We'll see. However that does raise the possibility that the malfeasance was from within one of the diesel engineering groups rather than the executive suite. I still think there will be a number of people who should go to jail. Somebody has to serve time as a warning to product engineers and corporate executives everywhere that lying and cheating will not be tolerated.
And, as much as folks here love to hate the EPA, if the EPA were stronger and better staffed, then the EPA would be able to test these motors themselves under real world conditions just as the UWV did rather than rely on industry to do the testing in limited and controlled environments. That was by the way also the problem with Ford and it's claims of 47mpg for their hybrid. They gamed the system because it was a highly controlled and predictable environment rather than real world. We need regulation and strong regulators because profit driven companies will always cheat if they can.