afaik, one of the benefits of European Delivery used to be...
 

...that by the time the car dropped in your homeland, it had depreciated a certain amount, just like any car loses $5K as it rolls out of the showroom. You're importing a used car with several thousand miles on it ---> taxes and duties would be lower.

Audi's ED offers only 3-5% saving over a US purchase....doesn't seem much.

Will the actual "savings" be greater due to depreciation effects?

Nope...
 

They are paying the duties, so there is no customer savings here.

I bought a 1985 5000 on European delivery, before they discontinued it in the dark days a year or two later post 60 Minutes. Back then the discount was 11%, but you had to pay the duty and the insurance. The duty was 2.8%, but it was on the depreciated value, so it was more in the range of 2-2.5% net.

Unlike in 1985 though the big delta here in California is sales tax. I will post separately on this.