"On average, two-thirds of the claimed gains in CO2 emissions and fuel consumption since 2008 have been delivered through manipulating tests" How deep does this rabbit hole go :( Here in Ireland the motortax for cars newer than 2008 is based on CO2 emissions, if motorists find their tax rising due to cheating by car manufacturers thats an unexpected and direct cost to their wallets.
This doesn't require new enforcement or new taxes - a large part of the purchase price of petrol is tax.