Our test Audi A8 was the regular wheelbase version, and the difference between it and the L model was most noticeable in the rear seat. Foot room is plentiful, but leg space is almost snug for a car this size. Hard seatbacks with bulging storage pockets don't help matters, especially when entering or exiting. Plus, the bottom cushion is too low and flat while the backrest is too reclined. Despite dual-zone climate control, rear seat heaters, rear and side window shades, and a large center armrest, the A8's rear seat is not particularly hospitable.