The tax issue - in one respect, the new VED bands do reward more environmentally friendly cars, because certain fuel sniffing new motors pay zero VED. OK, there are anomolies, and yes, the extra £100 a year might seem a little unfair, just because one car was registered one one day, and an identical car was registered a few days earlier/later.
However, you are all missing the bigger picture - and that is fuel duty. A less environmentally friendly car will consume more fuel, and hence will pay more fuel duty. So if you do 10k miles a year in a Moggy Minor, and 10k miles a year in say a GTI, I bet the Moggy will be paying more duty overall (fuel duty plus VED) than a GTI.

The four wheel drive issue - the R32 does
not have a permanent
full-time four wheel drive system. It (along with all Haldex sytems, such as all Audi A3 quattros, S3, Golf 4motion, Audi TT) has a part-time system, which is basically a glorified traction control system. It relies completely and soley on electronics to operate. When there is no wheel spin from the front axle, then no power is sent to the rear axle. When used in "anger", a Haldex 4wd system is very un-nerving, especially when accelerating hard on slippery corners - the "grip-slip-grip-slip" sensation actually upsets the handling. It is a very similar feel to the Mitsubishi Evos, which use electronically controlled diffs. Under about 95% of the time, even on wet roads - only front wheel drive is utilised!
The R32 handling - the R32 has been proven in many tests to actually handle worse than the standard GTI. It understeers more, due to the much heavier VR6 engine, which sits ahead of the front axle. Comfortwise, again, the R32 has a harsher ride than the GTI - this may be fine for rock steady handling down an autobahn at V-max with a heavy cross wind - but in real case scenario "everyday" motoring, the GTI has again been described as the better set-up. OK, handling and comfort can be very subjective, and personal preference; or bias; will play a huge part!