I think my favorite part of the vendor's (lame) attempt at defense has to be where they say they shouldn't be punished because the "HID kits" they sold were for tractors, not cars (yeah, right) and most of the ones they sold in 2007-08 had probably already failed by 2010 when NHTSA came knocking. That's sort of like, "Your honor, yes I did steal that $12,000. But I shouldn't be punished because I spent it already so I don't have it any more."
Or maybe "Your honor, yes I was driving 70 mph in a 25 mph school zone, that is correct and I admit that. But the car's ability to go 70 mph was intended for highways, not for school zones, and I sold that car, so I don't have it any more, so yeah, I shouldn't be punished."