Even if i gave this argument the benefit of the doubt, it entirely falls apart at the cars you listed.
If you’d listed cars that actually have an EV or PHEV option, we could humour that argument. Neither Ateca nor Kodiaq do. On the other hand, both manufacturers offer their PHEVs to the scheme – the Leon eTSI/ehybrid and both the Octavia and Superb TSI iV certainly are on the scheme.
The Leon is pretty cheap on top.
I certainly do think that certain manufacturers “dump” cars onto the scheme – but that’s cars, not the particular engine choice or spec they offer.
Prior: SEAT Ateca Xcellence Lux 1.5 TSI DSG MY19, VW Golf GTE PHEV DSG MY23
Current: Hyundai Ioniq 6 Ultimate
Next: we'll see what's available in 2028.