I think what's very interesting is the fact the ECU map upgrade is supported by Volvo and doesnt adversely affect the warranty.
I'd like to look into this more but if anyone else knows please post but it would seem current legislation would allow Volvo to type approve (EU) or Federalise (US) a base vehicle such as the T6 and then offer a dealer installed software update, approved by Volvo from another supplier (Polestar, IPD, Heico) etc. That map can be approved and tested by Volvo but since it isnt original equipment from Volvo direct, the upgraded car isnt subject to new type approval. The current situation means that individuals can upgrade their cars to specs outside of emission standards. For example, IPD, MTE, Heico, Polestar etc are not obligated to demonstrate the compliance of their map to US or EU emission standards. If that were to change, it woud re-write the rules of that industry and the aftermarket tuning of any car. I believe only Norway has emissions rules strict enough to limit the aftermarket in this way.
Thus, Volvo like any other OEM can sell the base vehicle via their dealers, and customer can then upgrade to a Volvo approval aftermarket map. Makes the R line possible without Volvo needing to pay type approval etc.
However, I do think Volvo needs to simplify the aftermarket map support given that so far there is Heico and Polestar. Admittedly, Heico offer bodywork to go with but it would be best if Volvo were to support one name even if behind the scenes Polestar, Heico, MTE, IPD etc all work together.