The import/export rules have changed over the last couple of months. The car needs to be physically in the UK so it can be registered before the user are allowed to pick it up. So picking it up in Germany and driving it to the UK is not an option any more.
Huh - there are no import rules for countries within the European Union! And why do Audi still offer this facility?
Hmm, good question. This is how Customs and Immigration explained it to me.
Just to clarify - there are no import/export duties, not rules. These remain in place but can be waived for the transport of personal goods. But if you try to bring a lorry full of sweets your paperwork will have to be sorted out.
And I believe you are talking about registration rules, which is another story. A car needs to be in the country to be registered with full standard UK plates. For driven delivery from Germany you would have to obtain temp German plates, drive here and register it in a similar way as for example Japanese or US imports.