Sorry if I am a little late in the reply. I currently manage a Toyota dealership near Philadelphia. The lease legally goes back to VW/Audi credit. The dealer, if they desire the vehicle may purchase it before it gets turned into Audi financial. But this is solely at their discretion, they don’t need to buy the lease and a lot of times the manufacturer (Audi) will remarket the lease turn ins they receive back to the dealers at a lower price. If the dealers do not buy them then the cars go to auction (manheim) So the dealer can in theory buy the car once it is turned in for less then your payoff or residual. Again it is all derived from condition, market supply, and miles. The best route for profiting from a situation where you think you may have a vehicle worth more than the payoff or residual is to sell it privately, if your switching brands try to trade it in and get the most you can as a trade value, or contact a wholesaler if you know one. Any questions let me know. Hope that helps