Why deny it? Wouldn't they just submit the warrany claims to the manufacturer?
Dealers don't make as much off warranty claims as they do from regular repairs, from what I understand.
Some do, some don't. Mercedes pays
full retail to the dealers for warranty work, and hence, dealers scour your car looking for things to fix. I have to admit that MB's warranty service was superb. Some makes force the dealers to take a reduced labour rate, and/or reduced parts cost.
I only had one minor repair on the Forester under it's warranty (a front O2 sensor) so I can't speak directly to their warranty service, but as most of my friends are Scoob owners, I have anecdotal evidence of the dealer being difficult with warranty issues. Also, a TSB is not a mandatory order like a recall, it's simple advice on how to fix something. If you're out of the warranty period, you pay, TSB or not.
Our Toyota dealer seems eager to perform warranty work, but then shows they are too lazy. We had a small plastic bag somehow get sucked into the HVAC system on the Corolla. The blower fan was working intermittently, so I took it in. They kept the car for the day, operated the fan, found it working at THAT moment, and declared me stupid. Did they open the fan and look? No.
Finally, one cold day, the bag froze, and the fan got caught and seized. Finally, they agreed it was not working properly, and took it apart.
Problem? Lazy tech not willing to try to solve a problem.