OK, so I was doing a little homework on this subject last night. I will be making a more in-depth post.
Basically, what this boils down to is CARB/smog stations are using "Mode 9" to see the engine computer part number and software version number (which will make up the 'CAL-ID' portion of this check) and there is a checksum, which is referred to as a CVN (acronym for Calibration Verification Number).
I actually have a list of VW engine computers, gas and diesel, from 2005 through 2010, what each of their CAL-ID and corresponding CVNs are supposed to be. I then also found later that VW actually has a website where you can look this up yourself, it will also include the vehicle "Test Group", which you can see displayed on the 'Catalyst' sticker under the hood of your car. On Mk4s, it's supposed to be on top of the radiator core support.
The Volkswagen CVN info is
found here.
You will notice that it only goes as far back as model year 2005 for most cars. So, this tuned ECU detection WILL NOT APPLY to ALH cars. And, apparently won't apply to 2004 BEWs, BHWs or BKWs (my Touareg V10 being an example--though mine is stock so not a concern at all).
Now, I have heard that some tuners can spoof the CVN. I would need to get my hands on a tuned 2005 or newer car to verify this for people using VCDS. I will also add, I have noticed that Rocketchip and sometimes TDTuning like to change the engine computer part number and software version number to give it its own identification, that might show up as a non-existent CAL-ID, giving away that it's a tuned ECU, even if the CVN is correct. So, Rocketchip owners beware (at least for cars 2005 MY and newer--once again, it appears ALH guys have nothing to worry about).
I will also add that there are CAL-ID and CVNs for automatic transmission computers as well. So those with DSG tunes may also want to double check that the CAL-ID and CVN matches in Mode 9 data on top of checking the engine computer, if you have VCDS, it does have a generic OBD2 feature where this should be able to be displayed.
If you have a CAL-ID and CVN that don't match, get ahold of your tuner and see what they can do.
Coming soon will be a more comprehensive post detailing step by step on how to check this out yourself using VCDS, with screenshots and all.