Far be it from me to do the Law Abiding Citizen jive, but I'd imagine there might be hefty penalties involved, though that does beg the twin questions
(a) IF the MOT aren't allowed to dismantle, can they definitively prove it?
(b) How do the garage (who must have considered this carefully) expect to get away with it
I suppose it could perhaps be done in such a way as to mimic DPF collapse, or they could do nothing and TELL the punter they'd deleted it (though that'd be fraud)
There were cars fitted with exhaust catalysts from the factory before they became mandatory, which could legally be dispensed with (included some Volvos IIRC) so maybe there is a current DPF equivalent.
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