^ When GFVs fall to the point that when you look to p/x and there is no equity, you just walk away rather than pay up the stated GFV to keep it (assuming you don't want to keep a hold of it beyond 3 years).
Really trying to resist deals like these, they really make sense if you're already on finance and the R GFV is so high (around a grand more than an S3 coincidentally, even though my local Audi dealer said that the stated GFV was massively cautious and he expected a p/x equity of £3k 36 months down the line). The mpg on the GTD is a complete disappointment for me (as is standard performance) when off the motorway, and the only redeeming factor is the DTUK box. £80 a month more for fuel vs a GTD or maybe £20 a month vs a GTI for those doing average mileage isn't a hell of a lot compared to how much money these cars will cost in depreciation over 3 years and the extra enjoyment you'll probably get with those extra 116/80/70PS. Getting a GTI on PCP instead of an R makes absolutely no sense right now, unless you strongly prefer the looks of the GTI or are young/inexperienced enough for the jump from GTI to R to have a significant effect on your insurance.