The 2.0T is torquier-feeling than numbers suggest, and very modification-friendly. But it doesn't make music the way the VR6 does (particularly when the VR6 is mated to a performance exhaust).
Overall, the A3 is a great package IMO. Though I do wish we got the S3 Sportback here in North America (260-hp 2.0T, 6MT, Haldex AWD, five doors).
The big mark against the A3 3.2 Quattro here in the states is the $32k Volkswagen R32. Mechanically the same car, with slightly more aggressive chassis set up and two fewer doors. Sure, it's not quite as luxurious as the A3 3.2, but it's no stripped EVO GSR either--it has the following standard equipment: leather, sunroof, supportive sport seats with heaters, power lumbar support, bixenon headlamps, 18" alloy wheels, rain-sensing wipers, 10-speaker sound system w/ 6CD changer.
http://www.vw.com/R32/en/us/All of a sudden, the A3 3.2 Quattro starts looking like a great car at an absurd price.