Cloth lidded new armrest is £179 supplied from audi, fitting is a pita tbh as requires the rivet nut pushed into position, then with a socket & spanner you need to follow a certain procedure to make the rivet pull up to hold it in the hole tight aswell as cutting out the plastic hole in center console.
Strangely every 8P I have fitted didn't have this rivet nut fitted, however, the Irish car I did recently already had the rivet in place from factory although no armrest from factory, strange but true.
I can supply/fit this if need be, ping me a PM.