> Punish the whole company which further penalizes the working person who did not make the decision to cheat?
The working person you reference directly benefited from this cheating. How about you think of the workers at Mazda, Ford, Suzuki, etc. who would have benefited had VW not done this. Think about all the VW workers who will continue to benefit from maintenance for cars on the road which would have not been VW's had the consumers known the real numbers at the time of purchase.
As for the coders I can't imagine they'd be remaining at VW after this anyway so I think that point is kind of moot.