Yes this was certainly the case for the first generation Tiguan and I'm almost certain that this will be similar for the second gen Tig.
I strongly suspect that the 132TSI is just a detuned version of the 162TSI. When you put a stage 1 tune on both engines you'll likely end up at the same place.
However for the first 3 years of ownership you'll be driving around a faster car if you get the 162TSI
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