Don't forget, the emission tiers have been in place for many years. Basically about every 3 years their engines had to be cleaner with either reduced NOx or PM from the last tier. For example, if you are busy working on making your engine compliant for the 98 levels in 96, how are you supposed to work on a perfect DPF system? If you are busy working on making your engine 2004 compliant in the year 2002, how do you make a perfect DPF system? Do you see where I am going? I highly doubt the OEMs sat back and twiddled their thumbs "hoping" the EPA would post pone during all their "spare" time!
Say the manufacture just released a new emissions level compliant engine. Not everything on that engine is going to be perfect. So now you have people working on past products, current production products, and now the new "next" generation product all in the same company. So the manufacture isn't just working on one emissions compliant engine, they are working on three at the same time. That takes a lot of people power to do that.