I see it more of a business decision than a mechanical one. Think of it this way:
1. They tell you to run it in gently and you do. If it results in slightly lower compression / worse oil consumption because the engines not been stressed, but Audi don't really care as it's still a fully functional car and probably won't have a warranty claim.
2. They tell you to run it in gently and you thrash it. If it works fine, all good, if it blows the engine somehow Audi can lay the blame squarely at your feet (if they have evidence) and it won't cost them anything.
So either way Audi's covered
Alternatively:
1. They tell you to run it in hard after warming it up and you do. It gives the best compression and highest possible power and everyone's happy.
2. They tell you to run it in hard after warming it up, but you overdo it / fail to fully warm it up etc. The engine blows up and Audi now arguably have a warranty claim on their hands.
So it might give the best future engine performance but it also might cost Audi a new engine.
If it were me I'd simply say "take it easy for 1000 miles".