The base Enyaq scores 5 star Euroncap, even with some of the basic saftey features such as blind spot detection missing. However its unlikely MB would include them due to its 5 star rating?
Even if MB chose to add any of them, it likey they would be accounted for in the AP making it even higher.
Poor show from Skoda, perhaps down to the leading brand/s of the group putting their foot down!
Like you say though it would nice if option packs could be included VAT free by MB in someway 🙂