The question is not as to whether they are going to fit - they will...but rather do you really want to ****** up the handling by fitting wheels and tyres that are plainly too wide for the car?
8.0" wide make the car tramline slightly more...8.5" even more so.
To be honest, in my view, the S3 is overtyred on 225s...great for fashion...but the chassis is not as adjustable as it should be had the rubber been slightly narrower...there is no feeling that the edge of the grip envelope is approaching on an S3...its either grip or no grip. Not ideal.
Bear in mind when fitting larger diameter / wider wheels / wider tyres that the whole chassis is tuned for a certain weight of wheel, width of tyre, and offset. Going much further from this than a few percent will ****** up the handling - some would say there's not much to ****** up - but it will have an effect.
If you are going larger on wheels and don't want to spoil the car completely, stay sensible on the choice of rim...don't go too wide - consider spacers to get the wheels out to fill the arches as spacers seem to have less effect on tramiling than wider rims do - stay sensible on tyre width and try to get a set of decent quality lightweight wheels (Sportec or BBS are both light) as to minimise the effect of the rest of the chassis.
Going up to 19s and maybe wider tyres - say 235s - would, in my view, need a reassesment of springs, dampers, anti-roll bars and suspension geometyr to make the best of the larger wheels / tyres. Anything less and you are not getting all the benefits.
Of course if all you want is the big rim look...fit what you like.
But don't be surprised when someone goes past you in the twisties in a standard wheeled S3 who's making the most of the way his car drives.
Personally I would not fit anything larger than 8.0" x 18" with 225/40 tyres (Audi size) as this will have detrimental effects on the car's handling - especially where I am in the world (crap roads)
Some 19s look great though... /ubbthreads/images/graemlins/wink.gif