Comment by mft_

This refers to two different manufacturers, with two different approaches.

To meet the overall tougher targets (95g/km average) Suzuki is discontinuing certain models which release higher levels of CO2 to reduce their average. This is presumably the intention of the regulation - to drive manufacturer behaviour.

Mercedes is, OOTH, pooling with other manufacturers who presumably have emissions to spare, and likely paying them royally for it[0]. They're not alone in this approach, but some would argue it's against the spirit of the regulation, even if it ultimately complies with the letter.

[0] https://www.motor1.com/news/747225/tesla-earns-1billion-sell... - note that Tesla doesn't pool with Mercedes; this is just an example of the value