From what I can tell the wheels are better and the front bumper is a little more sporty. The S-Line seats seem to have more shoulder bolstering and might be a little firmer, racier, etc. Is there anything else that might make S-Line worth the extra money on a 2008 A3? I've been researching like hell but it just seems to be cosmetic. TIA.

 

I like it.

 

The standard seats are like bench seats. That is not just cosmetics.

 

i believe the suspension is a little different. i had the 2007 S-Line and really enjoyed it. It is mostly cosmetics, but it makes the car look a lot better.