I've entered Iran from all neighbouring countries except Turkey, always with a diesel engined car between 2007 and 2014 and never been charged anything like this. I think this was a very old rule from around 2000. I have also never heard of it happening to anyone else.
In 2014 when crossing the Jolfa border to Azerbaijan, I was charged a 'diesel tax' on the Iranian side, but this was for the amount of diesel I was taking out of Iran. Nothing to do with entering the country with a diesel car.
The main Gurbulak - Bazargan border is notorious for 'extra' charges and it's generally recommended to use the Razi or Sero border crossings further to the south, which are much quieter.
So in conclusion, no, you do not need to pay any fee for entering with a diesel-engined vehicle.
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EurasiaOverland a memoir of one quarter of a million kilometres by road through all of the Former USSR, Western and Southern Asia.
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