From what I have read, Audi UK is expecting to sell 65% of A3s to company car buyers.
Surely, they understand that Co2 and depreciation over 3 or 4 years will be key elements of the cost of the car for those buyers
1) do they put everything optional (vanity mirror with lights optional! Come on!). Surely, it would be better to load the S-line (or a new trim level) with equipment (at least, equipment expected for a £25K car, such as parking sensors, cruise control, vanity mirrors with lights...), and sell it for more, as depreciation on the entire car value is a lot less than on optional equipment. For optional equipment added, it's pretty much 100% depreciation over 3 or 4 years (so money wasted).
At least, VW has understood this with the Golf GT, very well equipped
2) they don't release the 1.4 Tsi ACT 140bhp engine, which seems to have the same performance and consumption as the 2.0 Tdi, but a much lower Co2 rating (and also diesel attracts a penalty in BIK rate, and still cost about 8% more per litre)
Come on, product managers from Audi UK. Think about your primary customers and what would make sense to THEM.