The luxury car market is clearly where the money is, seeing how the big Super Bowl car commercials centered around the luxury niche. Perhaps the most memorable car commercial from the Super Bowl this year was Audi’s warning to the old way of doing luxury.

Seems that Audi wants to sex-up the luxury car niche, offering some performance and muscle to go along with the elegant style. What do you think? Is the luxury market prepared for performance focused luxury?