Depends on the plant the vehicle was assembled in, and depends where that plant sourced its components from.
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This.
The list is the potential worst case amount of vehicles effected.
Takata are not VW's main supplier of airbags. They are just one of the suppliers they draw upon.
Takata are more likely to supply to Chinese-built VWs (which we don't get here), than European or South American-built ones.
I suspect the number of effected vehicles in Australia will be quite small.
From what I understand any modifications to a vehicle are supposed to be certified by the person selling (and potentially installing) the part. Sometimes sellers "get around" these rules by saying "for offroad use only". I've seen this on things like superbright spot lights/driving lights etc.
Some things are engineered as 'compliant' out of the box, like lots of aftermarket rims. In this case, they are a particular size and load rated to whatever spec but it's up to you (or the person selling and installing them for you) to ensure are appropriate for your vehicle. Clearly, this is a common one that gets maybe a little bit ignored by many.
Dealers will fit plenty of options, but again it's up to them to ensure they are compliant with whatever rules they are supposed to by. Sometimes this might mean that the extra accessories are covered for a different period to the rest of the car because of an extended factory warranty on the car but a lesser warranty on the accessories.
Again based on my understanding your 'warranty' is technically with the person who sold you the car, but we have this term of 'factory-backed warranty' meaning the manufacturer will help out the dealer network for warranty work.
After all that, the question of recall on an aftermarket purchase of a steering wheel with airbag. My interpretation would be that the requirement would be on the seller to cover the replacement. If you purchased it from VW they should come to the party without question regardless of what vehicle you installed it in, the only question might be a question of labour if they didn't install it.
If on the other hand you've pulled it out of a written off vehicle or some other source it gets pretty grey. It's sort of up to their good will of VW since they didn't supply it to you... I can't image this scenario would represent a large percentage of their airbags... so maybe? Given the way VW work they usually need a VIN before they can refill the wiper fluid I'm guessing it's likely to fall into the "computer says no" bucket.
If it was me I'd probably start by ringing around the dealer network to see if anyone is willing/able to do it make it work. Failing that I'd hit up the customer service team and ask for their position (and if they refused I'd ask for their advice/direction on who should be replacing it).
When you walk into a dealer they are factory appointed technicians. Bullbars are supposed to be certified by the manufacturer. Once fitted the vehicle manufacturer can wipe their hands of any changes to compliance and pass the buck to the bullbar manufacturer (not that they will, they'll just refuse responsibility and it's up to the owner to chase up who's to blame). Wheels are different, I believe the manufacturer certifies all the wheel options as such. If, however, you buy a non-genuine you're not compliant according to the manufacturer and rely on the wheel maker.
The parts you cite are considered accessories, unlike steering wheels. Can you find an options list that allows the dealer to add a different steering wheel (will be called dealer fitted accessory or something similar).
I don't know why we're going down the path about arguing if someone retrofits they are still compliant with the ADRs. I would like to think they are, because it's common sense and passes the pub test. But it's not. Unfortunately I work in an area where compliance is a god to be worshipped and I know common sense goes out the door.
The guidelines to the ADR state:
Replacement steering wheels must not affect compliance with ADR 10 (after 1970) and ADR 69(after June 1995). Unless a steering wheel is marked, or has accompanying information, as having been tested to the appropriate ADR, it must not be used as a replacement. In addition,for vehicles required to comply with ADR 69, the steering wheel assembly must be identical to one fitted as an option to the same model by the vehicle manufacturer, or alternatively, a steering wheel that has been certified by the replacement wheel manufacturer as a complying wheel for the specific make and model may be used.
So, although you can use a wheel that has been fitted to the same model it still needs documentation that shows it has been tested to the ADRs. That's what compliance is about.
Have you rung VW and asked your question instead of berating people here and insisting you are right and everyone else is wrong? I guess the answer is no but correct me if I am wrong and let us into what VW said. No one here has the answer you want to hear because no one knows so why insist on answers that can't be given. Compliance is black and white, either it came with the wheel or it didn't, simple.