They absolutely are
For a start, if they don't meet the limits they can't be sold at all.
Some taxes are based on emissions figures, which clearly affect running costs and so have a disproportionate effect on the choice.
Also, not all "low emissions" buyers want a hybrid. Hybrids have poor figures for long, even journeys, often much worse than the "plain" version due to extra battery and drivetrain weight.
A good diesel easily outperforms a good petrol hybrid for this type of use.