The price and the reviews are the things not to like! Ive only ever read one really good review of an Audi and that was the RS4, the rest are just targetted at people who have zero passion for driving (which is fine if thats what your after!)
I suspect that's exactly what most Audi drivers want, bar V8 RS4 & R8 drivers.
Easy, usable, everyday performance.
If that's what you want - a fast car with no fuss or drama - then it hits the spot surely?
Saying that, for 40k the last thing I would buy would be an audi, especially not a new one. Id be thinking 911 GT3 with the full interior pack and save some back for the inevitable running/serivicing costs and a few trackdays and an old diesel golf or 3 series for when you know your not going to get to play or you know you will look too flash to turn up in a 911
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Hardly comparable though is it?
2 seat sportscar vs 5 seat family car. Oh, and on your average wet A or B road, the RS3 will be faster...my old mapped S3 was as quick up to jail speeds as my 911.
I'm not saying it would be the ideal choice for everyone...but if you only have one parking space, or one garage space, need a car to do the skip run, the school run and be fast point to point in any weather...then it hits the spot. A 911 does not.
Insurance/running costs also play a part too, I'm sure.