^ How old is the A3? Might be comparing apples and oranges comparing an old A3 to a new Golf, as things like steering wheels do change, there are usually 4 different styles on the go at once for A4/Passat and below that are shared between the VAG marques (save for button configurations and badging), there's usually a cheapy all plastic round one with a very thin rim (the button configs are almost always blanked out), a midrange one which is like the cheapy one but with leather rim (sometimes the button configs are blanked out), a higher one with all the bells and whistles, and the sporty one with the round bottom and anodised/chromed spokes, badges and all the bells and whistles - with and without perforations.
The current MK7 Golf/Audi A3 8V platform's rim is thinner than the wheel seen on the MK6, 8P sporty A3s and later VW Scirocco. My Scirocco's wheel had perforations - great for collecting dead skin from your hands, not something i'd consider to be premium in feel, i'd rather be without the perforations after 6 months of use.
The Golf and the A3 have become flimsier recently, comparing a MK7 with the A3s made at the time of the MK5 and you will see a difference. Thinner bodywork, more slender equipment They tell you it's weight saving, we all know it's cost cutting.
Considering so many shared components between MK7/A3 8V, or MK6/A3 8P etc, under the skin everything is the same level of sturdiness like for like on the trim levels, it's the tactile things that give the impression of higher quality. VAG (and every other car manufacturer out there) have got good at cutting corners where the difference would not be seen or felt in use - Everywhere used to have lacquered paintwork, but look in the crevice of the front wing when the door is open, around the spare wheel and under the bonnet now and you'll see a lot of matt coloured paint finish on Golfs and A3s alike, leather seats are only leather on the faces that'll be in contact with you when sitting in it.
The difference in interior trim materials between Audi and VW used to be a lot higher than it currently is (comparing like for like A3 8V vs MK7 Golf). A slightly nicer tactile feel to the door cards and dash materials in the lower parts less likely to be in the eyeline is one of the cheapest things a carmaker can do to improve quality perception. Reliability indexes do not indicate that the Golf is any better or worse than the A3, some of them would suggest that Skoda is the most reliable VAG marque out there, but are Skodas any better built? Doubt it very much, lower prices, lower expectations to be met by the owners.
Pre A3 facelift there was a mere £400 between the S3 and the R. The R had around £2700 more standard equipment (gizmos), the S3 had Nappa leather worth about the same in lieu of equipment, so it would seem that even Audi recognised that they were so similar, if the Audi was the justifiably better car, the price differential would have been much more.