I went through a similar purchase decision recently. After a lengthy decision process I ended up with a poor man's S4. I purchased a new 2012 Volvo S60 R-Design. I purchased it new for $42k or similar to what a 2-3 year old S4 sells for. I'm sure the Audi has many advantages but it better be for the additional $10k+ it sells for new. S4's are fairly common where I live so it was also refreshing to be a little different. Just giving you another option to make it more confusing for you. And if you've read any reviews about the Volvo, yes, the seats are that good.
