PWS is different. We have established that wiring existed in a small number of cars where they didn't install the speaker. Therefore the car is coded for those parts and that there isn't a speaker. Coding just says speaker is present so everything works. Software is already coded for the system minus the speaker. Again, safety issue. You don't seem to think it is but there is a reason they are now legally required. Yes by law, not some gimmick (even though Tesla makes a gimmick out of it). Tesla has not determined that the LED lights pose a safety hazard or they would be replacing them in the US (all 300,000+ MY that are not MYP and almost 3 years of M3). Just because you can make some not at all related arguement to make it fit your narrative doesn't mean that is how Tesla sees it and how Tesla is implementing it.
There is one fact here that you don't seem to want to accept. It is not possible to put Matrix lights into a car that didn't originally have them and have them work. Period. There is no software workaround or wiring fix that will make them work. Every time I offer a suggestion as to why, you go off in some alternate universe and explain something that worked for that so it means it will work for this. Yet every time it doesn't. Sure, Tesla retrofitted some MCU1 and some PWS but those are not the same as the Matrix lights. Please stop comparing them. There are various other reasons why those were done. None of those reasons is applicable here. If the LED lights didn't meet safety code they wouldn't have been certified and wouldn't have made it on the car. Sure Tesla has upgraded them to Matrix to make better use within regulations, but that doesn't mean they owe it to you to retrofit the new lights in an old car. You want Matrix lights? Buy a new car. That is Tesla's philosophy. You don't think that is fair? Elon doesn't care. Tesla doesn't care. You don't like that philosophy? Sell your Tesla and put your money into another better(?) EV that will allow you to swap out parts to your heart's content.
Oh dear, where to start
"PWS...We have established that wiring existed...", yes, the wiring exists just like it does for the matrix headlights. Tesla's wiring diagram reproduced earlier shows the 3 connectors as ground/LIN/live - which 2 or 3 of those connectors can be switched and not create an electrical safety risk?
PWS doesn't function without coding - a coding configuration is required to make the PWS function correctly. There is no legal compulsion to retrofit PWS, if there was then there'd be a recall and it would be free to customers, it's an optional paid function at customer request.
Tesla is not the arbiter on "safety hazards"
I'm glad you've mentioned safety, as even though you have zero experience of matrix headlights, they present a significant enhancement to safety, an argument to be pursued with Tesla in markets where matrix is not illegal.
Others support my position that software configuration is most likely all that prevents the matrix LEDs working.
Tesla never "retrofitted some MCU1s", Tesla replaced the eMMC chip (a failing part of MCU1) at its cost, customers with MCU1 could *pay* to have the MCU2 upgrade, just like customers could pay for the HW2 to HW3- upgrade by purchasing FSD
Martix LED has never been prevented by legislation in Europe, that's a NA thing..
I'm not interested in what Elon thinks, statutory obligations trump his thoughts - I'm the guy that got Tesla sanctioned in Europe for false advertising of model 3 availability, it has been much more accurate on model Y.
We have 2 useful pieces of legislation in Europe/UK - the right to repair and the Block Exemption - that's why we have access to a third option in toolbox, however, Tesla being a poorly run company, it has different names for the option on the landing page v payment page and the email address provided for queries isn't enabled so bounces back.