Optimisation of the individual car for known testing conditions is the variable at play.
The figures are still comparable between cars though.
However lets look at the EPA tests, which are far more reliable for real world conditions than the EU NEDC ones. It's fairly expected that you can hit the highway EPA figure on the highway. I've never driven a car on the highway that wasn't able to hit the quoted figures.
So..
Audi S3 31 US MPG Highway
BMW 340i 33 US MPG Highway
So in terms of efficiency, the 6 cylinder turbo B Series engine is excellent for what it is.