I believe the VAT isn’t levied on exports in the first place. In any case, within the EU, where all makers compete with each other, the VAT rules apply the same to all players. That is no disadvantage to US makers.
The “problem” is that what US makers have to offer is not in much demand in Europe. Guess how many pickup trucks you see on the roads? Almost none.
US goods are hit with a VAT when they enter Germany. The VAT is removed from German exports to U.S., which are imported to the U.S. with no additional cost. THAT is the advantage for German manufacturing.