What I noticed having just shopped around and got my wife's A3 is how poor Audi VFM is, so mean features you take for granted on other brands are not included. We bought an S Line, but unless the original buyer ticked lots of boxes it would have little on it. Example our mirrors won't fold, we have optional better full leather seats.... but not heated!!! (Had it fitted as after market mod at dealer)...
I spec'd an A3 to see what I could get compared to the Focus RS price I was ordering.... all I could get with same spec was 2.0 TFS 180 ps S Line and was a few grand more... not even an S3 let alone an RS3.... I spec'd our A3 on the webpage we just picked up, came to 39k

... it's a diesel S Line... 5k more than my RS...... my Volvo V40 was fully loaded, far better spec than the A3, far better handling and feedback, superb car, 35k when new.