It's only going to be software related stuff that can be activated not hardware related so might not turn out to be very expensive items. VW need to be extremely careful with the pricing of the mk8 golf and what they give in standard spec from the outset. If almost every option was on from the start like rear camera, heated screen, all the fancy lights and interior gizmos, DCC etc would people be happy to pay just below the 40k mark??
Yes, the hardware is there, it needs to be unlocked.
Do you imagine though that a bosch ACC sensor and wiring loom really costs like 1000 euros - which is what VW charge you for the option.
I suspect it costs them maybe a hundred or so and the labour saving of just making it part of the standard build is reduced.
Labour is expensive, probably one of the most expensive parts of producing a car. I know they have trumpeted about how the Mk8 is produced quicker and with less labour than the Mk7. I suspect reducing options to be physically fitted is one of them.
The other thing is WLTP - under WLTP
every option combination needs testing and approving. By fitting matrix LED's to every car they can escape adding that to the table of combinations for testing
but still charge you for having the fancy option.
Its all about gaming the costs and maximising revenue.