I must second eltel1979. I never felt that the Audi was up to much when you look at the interior. I'm sure they may be a better drviers car perhaps, but to me the interior of the S40 SE makes a major difference. Face it, when you are driving you are not on a racetrack most of the time, you are in traffic. Comfort and extras on the interior do make a difference, and on that basis I chose the S40. Have to say 18 months on and I still feel like I'm getting into a new car. The most comfortable car I have ever driven, and I think I saw recently that it is now one of the most reliable saloons around.
Would definitely recommend