Utility
Neither the Audi A3 nor the Toyota Matrix has a marked advantage with respect to seating capacity.
Dimensions
The Audi A3 is tremendously heavier than the Toyota Matrix.
The Toyota Matrix's tank is about the same size as the Audi A3's, though the Audi A3's is a tad bigger.
The Audi A3 and the Toyota compete for the same parking spaces.
Convenience
You'll most definitely have to take the Toyota for a fill-up more often than the Audi A3 because of its tank size and gas mileage.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs about the same to get the Matrix to the dealership as the Audi A3.
The Toyota Matrix pales in comparison to the Audi A3 in terms of gas mileage.
Regarding gas mileage, the A3 has the Toyota Matrix beat.
The A3 is tremendously more expensive than the Matrix with respect to MSRP.
The Audi A3 will save you a bundle at the pump every year compared to the Toyota.
Handling
With their similar turning radii, the Audi and the Matrix likely handle about the same into and out of tight spots.
Drivetrain
The Audi A3's engine isn't much more massive than the Toyota Matrix's.
Torque is the force that lets you accelerate quickly, and in this respect, the A3 is tremendously more powerful than the Toyota Matrix.
Comfort
Taller drivers will substantially enjoy the extra head room in the Toyota Matrix's front cabin compared to the Audi A3.
The Toyota Matrix offers more head- and leg-room to your passengers than the Audi A3 does.
Warranty
The basic warranty that comes with the Matrix isn't quite as generous as the Audi A3's.