A rare example of actual consequences for not following the spirit of the law, but only the letter of it

Would it have turned out differently if they sold the vehicles as-is and included a "truck conversion kit" with the parts they used to turn them into light trucks? My thinking is based on the Subaru BRAT and its two bucket seats attached in the pickup bed.

I'm assuming it's cheaper/easier to sell light trucks than passenger vehicles in the US. (I'm aware of the difference in emission regulations)