Volkswagen penalties may be based on financial gains from cheating the emission test. Instead of subjectively measuring people trust, Environmental Protection Agency (EPA) may look into the economic gains which Volkswagen had received for the last few years.
Volkswagen on the other hand have allocated about $7.25 billion to fix the affected cars they have sold. They may need to install the AdBlue urea-injection system to lower down the Nitrogen Oxides release from their diesel engines. They have already cut down budget for research and also expenses to finance unnecessary project.