Who dun it
mk3: As a member of the Engineering community I am embarrassed by this. The Engineers certainly had to design this software and one would think it raised ethical questions.
Assuming the allegations are true as presented*, it strikes me as at least possible that this was an engineering or engineering management decision rather than a business management decision, and perhaps not a very high level eng mgmt decision.
Scenario - Business management asks Engineering "We need to meet Tier2 and Euro4 with no loss in fuel economy. Can we do that?" Engineering: "Sure, and we'll bet our bonuses on that."
Engineering later discovers they can't.
Of course, who will actually get blamed might be a scapegoat or a low-level coder, rather than the actual mastermind.
One scenario I doubt, though, is that a lone rogue coder did this. There have likely been too many eyes on that code, for too long, if only for code review and security review. What are these particular CASE and IF statements here for?
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* If true, what idiot(s) thought that emissions testing would always be done on dynos, rather than during real driving?