I had diesel final drives in my built 02M box and used 1st and 2nd gear also. Great ratios in my opinion for 0-62mph, from memory I managed 47mph in 1st at 8200rpm and 72mph in 2nd gear at 8200rpm….. bare in mine though I was running 3-6 monster set gear which made the rest of the gearing similar to a stock S3.
The other thing you need to consider is bhp/torque, in a stock S3…… probably would be slower than stock 0-62mph but granted you’d get better mpg in a diesels 6th gear.
I had 642bhp and 516ft lbs in my car when I was running the manual box so that ripped through the gears in no time.