The non quattro is about 50bhp down IIRC You really don't want the TT in FWD.
This all depends on what you're after, though I didn't realise they differed the outputs between the FWD and AWD in the later cars - the earlier ones i'm sure are 230bhp regardless. (edit - seems even the later 245bhp cars were available in FWD too)
As much as everyone on here loves to get carried away as if a car is completely useless and boring if it's not at least 300bhp, a 200bhp car that can hit 60 in 6.5s (or 230bhp in 5.7s supposedly on the earlier FWD cars) is still a quick car by most regular people's standards.
If he's looking at the earlier 230bhp versions, I really don't think he needs to get too hung up on the difference and nor do I think he needs to worry about about being bored of it after a few months and wishing he had another 70bhp.