The 2.0 buy back didn't include taxes or other 'fees' paid at the time of purchase.
Value determined per settlement (Clean Retail) plus or minus option list, then mileage adjustment.
Every buyer was broken into a geographic region - with some regions having a higher start value than others.
There's still a yet-to-be-determined (or at least disclosed) restitution amount on top of the buyback amount which you quote. Question will be how much for the restitution?
I can see the Gen 2 owners getting a higher restitution amount because their cars will forever be "tainted" in the resale/trade-in market, at the very least until a fix is implemented and some assessment that *proves* there has been no measurable impact to fuel economy or driving dynamics. That's going to take a legitimate automotive journal review (such as from Jalopnik :wink

, with corresponding corroboration by owners' own butt dynos and forum attestations. But more likely, that hit in value is going to last forever, especially because it's virtually certain there will be some measurable impact to the vehicle - if only from increased DEF usage. If a buyback is implemented later, I would bet Gen 2 owners would make out very well with the double indignity of being promised a fix only to later be offered a buyback.
Gen 1 owners get a very generous buyback amount (clean retail vs. clean trade as on the 2.0), plus the equivalent tax benefit were that vehicle to be traded in at that value, plus a token amount for "expenses" related to owning the car - none of which the 2.0 owners got, and (as far as the tax reimbursement goes) the court rejected as objections from class members. The restitution amount could very well be in the 2.0 range because the other compensation is over and above what one would have received had this all never happened, so the court may judge that the Gen 1 class members will be made whole with a lower restitution value in conjunction with all the other additional settlement provisions.
The restitution amount on the 2.0 was 20% of the buyback amount plus ~$2900. For my nearly base-model 2010, using that calculation, my total buyback + restitution would be just over $30K, which is about 65% of what I paid for it new in November 2010 including tax. And that ain't bad for a car that will be 9 years old by the buyback deadline.