Correct, VW is paying x, value of car,+ y, additional restitution, = z, buyback amount. However their offer is just z. they don't say here is x, value of vehicle, and here is y, additional restitution. they say here is z, which is vehicle and restitution.

so the assumption of adding on $5,100 to the values in these tables is wrong.

https://www.ftc.gov/sites/default/fi...tion_table.pdf
step 2 mileage adjustment:

https://www.ftc.gov/enforcement/case...up-america-inc
OP: based on New England your minimum car value and restitution would be $12,077 minus any mileage reduction. Maybe you did incorrectly input mileage at over a million, and the resulting car value plus restitution is less than the minimum of $5,100...