P3049 in 2005-2007 VW Vehicles with Manual Transmission

From the VW Tech Tip Archives:
Roll starting a 2005-2007 VW with manual trans may set DTC P3049.
The ECM needs to see a 1 - 2 second delay AFTER the ignition switch signals the relay to start the vehicle. Roll starting the vehicle prevents this delay, causing the ECM to set the DTC. 
DTC P3049 will NOT be set by the ignition switch, ECM, or engine harness.
ONLY a faulty relay or a starting procedure that prevents the ECM from seeing the delay will set this fault code.