I read in an other forum that it the gauges are made to act like this because statistics say consumers like the gauge to drop slightly. So we asked for the gauges to act like this (not me if you ask me, I'm the minority, I love accuracy). And these were words of a Ford technician. Today I trade a test. I left the car without refilling until I got just below the First quarter and just above the red zone. In 50km range it showed an orange pump in the MFD. I don't know if there would be another light if I actually got to the red zone, but I can confirm that I filled it with 47lt. As for the range, I refilled at 40km, but that's hardly the case, as my long-term is 8.7lt-100km and since start/refueling were at 8.3lt/100km.
So, VW says there are 5lt reserve, but I say there are 2.5-3lt. I took delivery of the car with the gauge not moving at all and 0km range. It took 50lt of fuel.