The reason for this is small dealerships wanting to mark the car up. So they buy new, drive around a bit, then are allowed to sell used (can't buy new and sell new so why not drive it a bit) for $140k seems a common price. Basically trying to make a quick $20k while getting to ride around in the car for a few months. It's not pre-allocated owners turning the car in early.

I could have ordered one if I wanted, my local dealer had 3 open spots. They initially wanted a $25k markup on top of the $120k purchase price from Audi, but after a chat lowered the markup to $15k. Still no need for me to pay them for sitting their asses, and it's too bad AofA allows dealers to scam. Makes the brand look bad...