Octavia II diesel fuel consumption

Thinking about my previous post eg mileage etc , if mileage driven is recorded as longer than actual mileage , it can then be said that for 100 miles it emits X amount of emissions, but in

fact if its only travelled  95   miles it looks better on paper ie less emissions per 100 miles travelled !

      I don't think VAG would deliberately set the speedo to over read the miles travelled ,?      would they !