First off - VWAG change the rules on radio code so now we need a car hooked up to scan tool to get the radio code. As always there are work arounds, but generally that means car has to be present to be attached to scan tool.
In the past VWGofA has warned dealers and some hands have been slapped for not using the VIN of the car with the radio serial number. Example - already have VIN in ElsaPro and just put another serial # in, OR keep using the same VIN to look up all radio codes.
I think all '98 to '10 New Beetle radios can be swapped. Main differences are cassette, CD, with/without SDARS.
There is a key cycle procedure on most everything after '99 or '00 (and some before) that re-enables the radio without the code, IN THE SAME CAR NOT FOR SWAPPING. Turn the ignition on, turn the radio on, turn the ignition off and remove the key (radio should shut off), turn ignition on (but don't start the car). Radio will turn on and after a couple second unlock. Keep in mind good battery voltage is a must and if you previously tried unlocking the radio this may not work.
Radio codes are because factory radios are ridiculous $$$ and it helps lower insurance rates. Go look up the OE radio for any brand and see how much they cost. Some Mitsubishi radios were $4000 and $5000.
Jason