Every one has their own choices, and their own reasons for those choices. That's the reason why we bother to read these lists as they are put out by various publications. Otherwise, it's "been there, done that" as in read one and you have read them all. Variety is good.
But I do find curious the comment about the Audi S4 making the list in part because it is 20k cheaper than the last generations and that makes it a bargain. I'm not saying it shouldn't be there - it just isn't a bargain. The last generation was waaaay over priced hence the low numbers sold. But look at the vehicles it competes with - ie 335i (A4=328i, S4=335i, RS4 =M3) and it is finally priced correctly, altho it is still more expensive. A 20k cut on a car priced 25k too high doesn't make a bargain.