VW diesel (TD and TDI, also ALH) valve are close to the piston, that need a perfect timing on the cam, there are no other possible reason.
PD motor have an adjustable cam pulley like ALH pump pulley with 3 bolts to set the cam timing, It's not for esthetics.
The first VW cylinder head motor that I have repaired in my life.... 10 years ago, 1.6TD with head gasket failure, I planed the head, I install a 1 notch thinner head gasket, and I reinstall the cam pulley exactly at the same place as when I remove it, I reuse the old timing belt, result = 1 week later all the valves had to touch the piston, not much, but enough to rebuilt the head....... however I used the same method as if there had been a key.