The way I see it is:-
The A1 and Polo share the same platform and share components.
It just seems to me that the A1's base spec is considerably higher than the Polo's base spec which accounts for some of the price differential MAYBE?
Apart from two tone interior, sat nav, no doubt larger alloys, different shell is there actually any difference in drive? What is the A1's base engine, is it better tuned than the Polo's base engine? If that was the case then would explain larger price tag, if engines are same output a lot of it is maybe higher base spec or as already mentioned the badge.
Lets face it, I know quite a few people, particular women who hold Audi as a high-class vehicle, wheras a VW is not held in the same high esteem. Its for this reason why Audi can charge more, its also why the group is so damn profitable due to clever marketing and a good product lineup of cars.
End of the day Audi is more desirable than VW, especially for people who care about badge/brand snobbery, this as such demands a premium resulting in extra profits!
Its no different than OcUK selling a GTX 580 for £350 and EVGA selling the same card for £400. Difference is the EVGA has the premium badge, fancier cooler, this demands a premium.
