I seem to remember the only S3 spec not carried over to the S4 is full leather Recarro's, S4 has options of cloth / leather or alcantara / leather combo and full nappa leather optional. Apart from that it's pretty much the same spec list apart from S4's have solar sunroof option and S3 didn't (well that was the case when I bought mine in '02)
Still not ***** about centre armrest as it still gets in the way of handbrake and gear lever, BOSE still a must and Symphony II if you have it in your S3.
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