Sport plus is an option only on the manual cars.
It only makes sense if you really are a die hard manual guy to pay the premium
Keep in mind the b9 is not an automatic but a dsg(a dual clutch computer controlled manual transmission, so no torque converter, but no clutch pedal either) so it makes the choose of going manual even more hard to justify.
I enjoy mine and am glad I didnt cave for the dsg
The manual tax isnt as high on cars not on the east or west coast, but can be more of a gamble on buying an out of state car
I should mention one drawback of the manual car(same with the allroads, and new a6s)
is that it does not have the "traditional quattro"
ie full time awd with a torsen center diff(newer models with a slight rear bias 40:60 split)
the manual car has audis new quattro with ultra technology. the trans and rear diff have a clutch pack, and can disengage the rear when cruising or in low demand situations.(making it somewhat similar to the haldex system used on the a3s,vws)
that being said it does yield slightly better fuel economy more noticibly on the highway. and between our b8 a4, and my b9 , I havnt been able to notice a difference between the awd systems so far and it did good in the snow as well.
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