I'm not aware of any cars that have more than a single caliper on the rear brakes and have the handbrake built into the caliper. Even the wilwood only rear caliper with a handbrake on it I can find has a single caliper.
Wilwood do a 4 pot Powerlite caliper with intergrated handbrake for lightweight (Atom, Caterham etc) applications. Apart from that, everything else seems to be a single pot affair.
The usual way to have a handbrake on the rear caliper as you probably know is to have a screw thread down the middle of the caliper which winds it out when you pull a lever on the back of the caliper. Without a sliding caliper you need to move at least one piston on either side of the caliper. Even on a two pot sliding caliper you still need to turn two screws which increases the complexity massively.
So Audi have a choice:
A single pot, sliding caliper with integral handbrake. I would have thought this to be the least attractive option due to obvious reasons on a R8.
A multi-pot, fixed caliper with drum assembly. VAG don't do drum handbrakes, no idea why (reliabiltiy, ease of servicing, cost?)
A multi-pot, fixed caliper with handbrake caliper. I'd guess at extra unsprung weight being the disadvantage. Cheaper as well maybe, rather than engineer a drum into the assembly. Maybe it's something to do with wheel / hub design or track width.
Traction and stability control systems perhaps play a part as well. The systems that use the rear brakes, at a guess, wouldn't want to be reliant on a floating caliper.
I guess it's so that they can used a fixed mount caliper rather than sliding, and a spot caliper is just cheaper and easier to engineer than the drum type?
At a guess, you are probably right.
IMO the reason for separate handbrake calliper is primarily down to the difficulty of integrating a usable and reliable handbrake mechanism into an opposed piston calliper.
This makes more sense to me than the heat issue, primarily because the drum design is perfectly adequate and addresses the issue (if it was, in fact, an issue). If it were the main reason, then I'd have to ask why any manufacturer would incorporate a sliding caliper with integrated handbrake into their braking system in the first place.