Audi's and other Euro cars carry an image of unreliability, but it depends model to model. The only issues that I know of with the Audis is primarily the sludge with the A4 models, which has now been resolved by increasing the sump capacity by 50% (full 6L now in the 2.0T engine), and requiring the usage of a synthetic, VW 502.00 or VW 505.01 approved oil at 10K drains in the new models. (I suggest using Amsoil 5w-40 over the dealer, Castrol 5w-40 they'll use during the warranty period for a more stable viscosity and a longer service life. Mobil 1 0w-40 is also a decent 502.00 approved oil but is barely able to do 10K drains, plus it is really an SAE 0w-30, since it shears by design to a borderline 30/40wt). Audi also gives free maintenance under the "Audi Advantage" program, which is every 10,000 miles (with synthetic Castrol 5w-40) after the first service at 5000 miles.
I actually moderate the Acurazine.com forum for the 2nd Generation RL, (FYI: my username is Michael Wan) and that car was an excellent deal at the year-end clearance for $40K, as they weren't selling well. The Acura TL is an excellent car for $34-$37K OTD, as the only option is Navigation and you get your choice between a 5-speed Automatic or a 6-speed Manual. Only problem is that its a FWD.
The new, BMW 3-series is an excellent buy as well, but the 330i easily >$35K with some basic options. (i.e. leather, "leatherette," which is really vinyl, is std.)
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