The S8 will undoubtedly appeal to the more enthusiastic driver. I haven't driven any, but I've driven the D3 A8 6,0L and S8 back to back. In the gen 3, the power outputs are the same for both cars, with the 6,0 W12 having the edge over the 5,2 V10 in terms of torque.
The S8 is a great deal firmer, and better planted in the twisties. The 6,0 is softer sprung, and more of a "wafter." As for the exhaust note, the 6,0 was almost silent, most of the note came from the engine. I noticed this as it drove away. The S8 sounded gruffer, almost like it was missing on one cylinder, but it wasn't.
It all boils down to personal choice though - as it's for A4A4A4's old man though, and he's not really a car person I would imagine the D4 6.0 W12 will be better suited to his driving style. The 4,0 FSI Biturbo S8 is likely to be less friendly at the gas pumps too.
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