For the past few years VW has often charged a bit more at invoice than they do at MSRP for automatic transmissions. In other words, the dealer has a smaller margin when this option is added. Why? No idea.
Volkswagen has gone a bit further with the 4Motion AWD option in the CC. This system adds $1,100 to the list price–quite reasonable for AWD–but adds $1,203 to the invoice. What’s the logic for reducing dealer margins by $103 when all-wheel-drive is added to the CC?