From what I understand, they have ventilated seats, the updated v4 ea888 engine (higher injector pressure, exhaust manifold changes), some different badges and slightly different bumpers (worse IMO).
From my perspective, the benefits of buying a MY22/MY23 is mostly the newer car aspect: less kms, remaining warranty, less wear and tear.. though the warranty also brings hesitancy to unleash performance tuning!
On the downside, I think there are some coding difficulties, MiB3 and additional emission restrictions with the newer models - eg. not sure if you can disable stop/start like the MY17-19 models and I think they come with a MAF... I really dislike MiB3 in my wife's MY22 Tiguan vs MiB2.5 in my MY18 Arteon
2018 Arteon R-Line - Black, Sunroof, Dynaudio, 20" Wheels, RacingLine: Stage 2 ECU+DSG|380mm BBK|Intercooler+Hoses|Oil Cooler|R600 Intake|Adjustable Front Droplinks|Dogbone Insert|Subframe Brace+Alignment Kit|Propshaft Alignment Kit, Milltek: Zirotec Downpipe, Harding: Front+Rear Sway Bars|Rear Droplinks, Other: OSRAM Dynamic Indicators, EvcX Throttle Controller, 034 (RED) Coil Packs, Various Carbon Bits
2022 Tiguan Allspace R-Line, Grey - Sunroof, Harmon Kardon
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