VW nearly new prices are exactly the reason I buy a VW new - why buy a year old one for 10% less than list when you can get a brand new, unmolested one, to your specification for a similar price if you are prepared to haggle (less haggling opportunities on the used lot I have found).
It depends on the car to be fair. I bought a year old Passat Estate Sport earlier this year from a VW dealer. It's retail price was £27,000, I paid less than £17,000.
Yes it does depend on the car, VWs are a mixed bag when it comes to residuals. Lots of people would pick a Golf over and Astra/Focus/Megane etc, not so many would pick a Polo over it's direct peers. Passat is the one VW that's heavy on the fleet action, which always harms residuals (CC excepted). Most surprising to me is the new Beetle - miles away better than the old one in looks - it looks like it could be an early Porsche incarnation, but the residuals on those are shocking - is it that are they built in Brazil or poor in the equipment stakes?
I would always buy new vs 1 year old for any Golf (inc Cabriolet), EOS, Polo GTI, Passat CC or Scirocco. For the others, maybe not.