I very much disagree with that. If we follow that logic we'll go very deep into moral hazard terms.
"It's not our fault that we purposely made the brakes way too fragile in order to save money, and that somebody died because of it! The rules should have been more stringent."
"It's not our responsibility that somebody suffocated in their car due exhaust gasses being routed back into the car. Not a single country forbids this."
I also don't get why people are so eager to tell that the test does not represent real life conditions. A car spits out emission in function of the rpm of the engine. That's applicable on both a test bench as on the open road. VW made purposely a defeat device. The moment you use that, you crossed any line of "following the letter of the rules, not the spirit" and go right onto illegal-practice grounds.
VW is not the victim, and EPA is not the fraud. Let's be honest about that please. Even if we assume EPA left a gaping weakness in the test to be abused, it's still that: abuse. Now we don't even know to what extent VW had to go to exploit the weakness. It took academic research to find both the weakness and exploit, so I'm not going for just plugging in the cable on the ECU as a fix. It's possible that VW wired in a secondary hidden ecu, with sensors returning false data to the primary ecu.