VW tends to under-rate the performance of their engines, for who knows what reason, tax or safety purposes or to fit in to different automotive categories for rating purposes or whatnot.
For example, the ALH 90hp TDI is rated at 90 horsepower, but generally they tend to dyno about 90 (or more) HP to the wheels, which is more likely 110-120 hp at the crank. The ALH-TDI is also generally capable of 45-50 MPG pretty easily when it was rated a bit lower than that.
Brendan