ok here is my opinion, i like audi's more than subaru, but i still think subaru's are sick.
alot of people think audi's are for comfort, yeah this is totally true with some of their cars and for others its not. like an a8 is just a big pimp car for rich people who want something luxurious. but then with the s4, rs4, rs6, all those cars are ment for performance, but they still can be somewhat comfortable.
but what do you think subaru's are ment for? think about it, the outback, baja, forrester, all those arent meant for performance either. only the wrx, and sti are meant for perfromance. while audi has the s4, rs4, s6, rs6, s8, all those are meant for performance and some like the s8 are comfortable while performing better than like 90% of sports cars. so its fast when you want it and comfortable when you want it.
and alot of people say that the audi owners in their town are just rich bastards pretty much, well in my town i only see a4 and a6's and thats pretty much it, the only people who drive the faster/nicer audi's are cool and care alot more about performance than other stuff. but i see subaru's everywhere! i see probably 3 sti's a day and just as many wrx's, while i see an s4 like once every two weeks.
and my EXPERIENCE with audi has also been alot better, when i was deciding between a wrx and a 2000 s4, i drove like 7 of each. and pretty much every wrx i drove had a problem. pretty much every one had something broken in the inside like a cupholder or something, everything is poorly made and just seems cheap, one shook like crazy all the time, another had tranny problems, and one for some reason seemed wayyy under powered. while with the s4's only one had a bad clutch and that was it, no other ones had any problems.
Another thing is my friend had an allroad, and one night up in the mountains it snowed like 2 feet in a couple hours, so pretty much everyone on the pass was stuck, but my buddy in his allroad seriosly never got stuck once and had no problems, he was weaving in and out of stuck suv's, SUBARU'S and everything, he was pretty much the only car that was actually moving. and now he has an 05? outback xt, and he even admits it is nowhere close to being as good in the snow and dirt and all that as the audi. and they have similar power, weight, performance, ride height, and everything, so there is pretty much no reason the audi is so much better except that it has a better awd system.
and what you are saying about subaru awd systems being able to switch power to the rear more when you want it and all that is ONLY on the sti, other than that there is no reason they could be better than audi's. and audi is now coming out with a newer awd system that is very similar and most likely alot better that they will have on their sports cars. plus audi has won so many more rally championships than subaru, and audi beat everyone soooo easy too.
i dont know why audi awd would be better than subaru, mabye if i researched alot i could find out why.
the only reason i could think of is if audi's awd was nicer made or used nicer materials. or ive heard subaru's awd is more electronic and and audi's is more mechanical, and that would pretty much explain it.