I think the word cheating could easily apply to all manufacturers who have published misleading figures, but the key difference is whether or not they are breaking the law. VW clearly have broken the law, whereas other manufacturers are possibly guilty of misleading people (but within the law)...
I don't think it can be considered cheating.
If you take a test with a question that says "What is 2+2? Hint: The answer is 5" and your answer of "5" is marked correct, you've simply played by the rules and come out with the desired answer - even if any sane person would have answered "4".
That's what the NEDC is. Manufacturers know the fabric of the test and build cars that can pass that test. They're being given the answer and getting it correct.
The public are coming out with the number 4 and wondering what the hell is going on. Justifiably so, but the manufacturers are not only not breaking the law, they're not actually doing anything wrong by designing their cars to work in a completely ridiculous system of measurement. They're
required to design their cars to work in a completely ridiculous system of measurement. At least commercially, because doing anything else would kill sales.
since CO2 emissions are linked with tax breaks/incentives etc., could it not yet turn out that car companies that publish deliberately misleading emissions figures could face penalties?
If car manufacturers are publishing deliberately misleading figures, then yes. But they're not really doing that - they're being asked by the government to publish the figures they attain in a test that has no bearing on real-world driving.
If a manufacturer decided to publish only figures attained in real-world driving conditions, they'd not only be shooting themselves in the foot commercially, but breaking the law too - because the figures a car is actually capable of in the hands of regular drivers aren't the figures the EU requires companies to publish.
There are two separate problems here:
1. VW needs to stop cheating to hit nonsensical targets.
2. Nonsensical targets need to not exist in the first place.