[XPcarguy]

You say "200bhp" for the Audi so I assume you're focusing on the 2.0L Turbo. Have you driven it? I found the car hard to drive. It's not so much the turbo lag as much as the non-progressive way the turbo spools up. To stay out of the boost, you pretty much have to crawl off the line (like a Prius driver focusing on the last 1/10th of the maximum MPG). If you just barely exceed that crawl, you get tons of boost, lots of torque, and you light up the fronts in a very obnoxious exhibition. I only drove it once and that was at 5,000 ft above sea level so maybe it's easier to drive off-boost at lower altitudes. Anyway, I elected for the 3.2 version. The engine was very smooth, very tractable, and capable.

My nits about the car were:
1) the VW quality chassis. The noise and vibrations showed that this car leaned toward gussied up VW rather than entry level A4.
2) the dealer said you could switch off the autolocks but later discovered that you/they cannot. This is irritating if you like to put stuff in the back seat or trunk and have to re-unlock that compartment upon arriving. Unlike a lot of cars that just unlock everything when you put it in park, the A3 does not. All doors open from the inside whether they are locked or not. So it's a PITA to arrive, get out, close your door, and then remember that your backdoor and trunk have been locked by some safety idiot.
3) The open sky system is sorta nice but it's too noisy. On the highway, the A3 with the sunroof open is louder (wind noise) than an Elise with the top removed.
4) That stupid horrible key. Big and bulky in your pocket. Extra labor required to open and close. And positioned directly into the inside of my knee when driving.

Positives: The 3.2L version is very easy to drive. Smooth progressive throttle and brake pedal. Nice steering feel. Easy to toss around in the dry and snow.