You can order the steering wheel and the seats after your purchase if you want them badly enough. The only issue with the steering wheel is getting an appropriate air bag. The issue with the seats will be the cost...

The RoW Recaros don't have them.

<ul><li><a href="http://www.rs6.com/forum/showthread.php?s=&amp;threadid=7940">Things done for the North American RS4</a></li></ul>

I'm wondering the same thing also. I know that the A4/S4 has a two-stage airbag system if I recall, perhaps the Gallardo and the MkV GTI doesn't.

Just guessing here, perhaps when Audi crash-tested the A4 for the US/Canada it had that specific two-stage system, and to change it to allow for the flat bottom steering wheel would mean recertifying the car? But then, how does the MkV have it.....