I am back with my importing case. It's been a long while since I moved to the US. And Yes, I successfully importing my car from the CBP of 1000 island bridge in July 2024 and titling my car in Virginia DMV recently.
From my experience the officers in CBP does not care much about TMPS issue. But it is case by case, they maybe more serious on this topic now. I recommend to try different officers or different port for chance, I tried for twice and it is success, or even importing your vehicle in the US after you arrived, the in-land ports like airport CBP are more easy to deal with.
The compliance letter is important, even though in my case this letter is a "non-compliance" letter, it is still better than nothing, at least you have something to explain to the officers. It is also a necessary document when you process your titling and registration in the local DMV, so try hard to get one.