Checked out the 3.2 at the local dealer. All the ones they had were pretty well optioned out stickered at about $49,500. First I'll give my personal likes and dislikes.

Likes:
MMI
Rear heated seats
Rear air vents (center and side)
Power open glove box
Overall power delivery of the engine
Ride comfort
Spaceousness
Advanced Key

Dislikes:
Wheels
-while not horrible, they are not very attractive either, but that is my own opinion.
Front grill
-it's starting to grow on me though
Exterior engine noise
-Valves sounds noisier than my 50k mile 2.7T
Stereo
-This had the upgraded Bose surround sound stereo too with like 12 speakers. Might have just not been set up correctly, but sounded muddled.
Slow power windows

.....somewhat pathetic.....

18s look good though.

I couldn't see gap as bad as you are saying except for the one they had with the shipping blocks still in.

suspension arm. Reach in above the tire and touch it if you dont believe me. Stupid looking on a nice $50K peice of machinery.

CVT Benhogan

the fuel pressure pump is also front and center beneath the hood.

You werent hearing valves most likely... but the injectors. The 24v 3.2 also now has roller rockers rather than just straight up cams over lifters like the 12v v6 and 30v v6 engines. I wouldnt expect it to sound exactly like any of the previous Audi V6 engines as its really nothing like them when it comes down to the details... much higher compression 12.5:1 much different valve train and larger displacement.

While it still felt like a nice motor, and was quiet from inside the car. It just didn't have the type of silence I would expect from a $50k car.