No, MOT will not calibrate matrix headlights. They can do a simple adjustment of low beam.
Dealership should have special tools from VW to calibrate matrix. It doesn't sound good if they are taking car to the MOT to check.
Thing is, that MOT can adjust headlights physical position of the beam, however calibration is needed to allign camera with LED segments, so they match. Basically system has to disable segment, that is lighting exact spot where camera sees other car's lights.
And this is done both horizontally and vertically, as each horizontal segment consists of two (i think) vertical segments. So might be, that other car is in the middle, but lower segment is not disabled, as according to computer it doesn't have to be, where in fact it has to...
Hope you understand my twisted and strange explanation