Getting the car that performs 1/2 second faster here or there...is that REALLY what matters here?
I think the reviewers herein hit it bang on - which car is the 'better buy'? Which one would you rather live with?
In the end, the S3 is the better car with fewer 'sacrifices' to be smaller/cheaper (at least, that's my understanding of the review - unsubstantiated by reference to the review because I'm lazy/busy).
C&D, Motortrend, etc. - I appreciate their measurements, but couldn't for the life of me have my purchase decision swayed by "this one was 13.1s and that one was 13.7s". A non-communicative steering mechanism, interior comfort/design/ergonomics, or a jerky transmission will undoubtedly sway my dollars.