4 years or 60,000 miles seems sensible
I've just changed the timing belt, tensioner & roller on my Touran 1.9 TDi. Very similar engine to the A2 TDi (same belt part no, and tensioner & roller part nos only differ in their last letter).
VW advises it's changed at 4 years or 60,000 miles, whichever is sooner. Mine's 5 years old and has only done 37k miles. On examining the old parts, the belt and tensioner were in excellent condition, but the roller was not. Its bearings had a little play and it didn't spin as smoothly as it should.
I considered replacing the water pump, but decided to leave it until next time if there were no signs of wear or leakage. It span smoothly with no play, so I left it.
So, the roller would have got worse and eventually siezed causing the belt to overheat and snap. I can only guess at the mileage this would have happened at.
The moral is that the parts involved are of variable quality and can fail surprisingly early. So I agree with VW's advice of 4 years or 60k miles, whichever is sooner. It's also definitely worth listening to that end of the engine for any unusual bearing noises, and change early if you have any concerns.
Incidentally, it wasn't too bad a job. Took me an afternoon, including wasting an hour on the one-liner "remove mount downwards", the mount being the mounting point that bolts onto the engine and gets in the way of changing the belt. Turned out to be impossible to take out, but I didn't need to, I could work around it in the end by moving it around. Only a couple of small, cheap, special tools are needed and the parts only cost about £72 incl (genuine VAG repair kit from TPS). Hopefully the A2's kit would be about the same price. An afternoon of my time was well worth giving up to save a couple of hundred quid