I've been working in the auto industry as an electronic and electrical design engineer for 33 years, and I remember pub discussions about electric windows being the spawn of the devil, "better stick with manual winders", the panic at the demise of the carburettor because you couldn’t "rebuild" a fuel injection system, why no-one needed power steering - it ruined the feel of the car apparently - and it's basically gone on like that for 3 decades ... does anyone even realise how difficult it was for us to ditch the cassette tape head-unit? .... I've never seen one "useful" comfort function get removed - there have been a few wrong turns, like the Maestro talking dashboard, but the useful stuff stays and the tech ends up as standard fit eventually. A buyer can choose not to have options added, but the standard advice is that it is always easier to shift a higher specced car if everything is working as it should.
Of course it's possible to find a buyer for a manual roof, but there are more buyers for an electric one ... if there weren't, VW wouldn't bother offering it. Every option has a ROI target, if an option can't meet its profit target, it wont get to market - and VW know what they are doing. We all know there is a 'new' Cali just around the corner ... and the standard procedure at end of life for any platform is to load it up with options and discount them to keep the volumes up. This makes the second hand market for low spec variants quite challenging - sometimes the low spec variants are dropped from the lineup. My advice, at this stage of the transporter platform, is to load them with options if you want a solid resale value.
If for other reasons, like perceived quality problems, you want to leave options off then that is fine too - but it isn't sound advice for others who don't have the same fears.
Just my opinion.