Lower-than-normal mileage and what can cause it:
Driving technique
Obviously someone who extracts the maximum amount of power out of the engine then throws it away by using the brakes heavily will do worse than someone who doesn't. My guess is this could be about a 10% penalty in a diesel. If you drive 80mph, don't expect to get the same mileage as someone driving 40. The math says that wherase you are covering ground twice as fast, you will be using eight times as much power to overcome aerodynamic drag in doing so. That power comes from burning fuel. You can easily lose 15-20% (maybe more) here.
Unusually high rolling resistance
Dragging brakes, bad wheel bearings, unusually high drive line losses, underinflated tires, goofy aerodynamic appendages all eat away at mileage.
Fuel injection problems
This is much simpler than a gas engine which needs a specific f/a ratio to work. The diesel isn't particular--80:1 is OK as is 35:1. The only thing it doesn't like is for the spray to be so concentrated that the fuel molecules can't find an air molecule to combine with. 'Slobbering' injectors waste fuel, accompanied by black smoke. A bad turbo or totally clogged air filter will waste fuel, too, but on the TDI I would suspect this wouldn't be a problem as the ECM should(?) restrict fuel to match air flow.
Fuel leaks
Needless to say, if the fuel you bought doesn't get to the engine, it can't contribute much to propelling you down the road.
Engine efficiency
Engines do gain in efficiency as the rings seat and internal resistance lowers, but usually not by huge amounts. Maybe 5%-10% to be gained after the engine is broken in. As engines reach the end of their useful life, they lose compression and efficiency drops, but not as much as one would think. Diesel usually get rebuilt because of excessive oil consumption, not excessive fuel consumption.
That's all I can think of right now. Anyone else?
So, if you pick from the list and find that you are someone who likes to race to stoplights and cruise on the highway at 85mph with a roof-top bike rack in a new TDI, should you expect to get 48mpg?