I said I wouldn't pay 42 grand for one, not because I think it's poor value against the competition,(and there isn't much, let's be honest) but because the same car is now available with it's worst depreciation hit already done, and as such an 18 month old R would be an amazing buy.
If you're in the market for a 40k new car, and you want a performance hatch, there's nothing to touch it really. Can't imagine how much an RS3 would be once you've got all the toys on it!