Come on, take those Elon Musk fan boy glasses off. There's a lot of things that are superior to the S, as I pointed out the design and execution of the entire vehicle.
Design-Goes to Audi
Interior-Hands down Audi
Safety-That will be a toss up. I'd venture that both are very safe.
Performance-Tesla, by a slim margin.
Autonomy-Tesla as Audi hasn't released their Level 3 tech in the US. If they do, they will be on par with Tesla.
Range-Tesla
Charging-Tesla
It looks good.... again it’s a concept..... it will change I assure you. Wanna talk about running costs? Let me know how much those 285 22 inch tires will run ya per set.