Well, I looked the film a few weeks ago. It was nothing really earthshocking. He explains that the cars are completely different. BMW i3 is even with range extender limited, the range extender is not really used to drive longer, while the A3 seems like a normal car, and that the e-tron is not aimed at using EV drive (because it is so short), but auto hybrid. A3 is more flexible, more comfortable, spacier, better handling. A3 is much more frugal than the BMW once you drive on gasoline (5,5 l/100 km once you drive on gasoline, but the BMW has a much longer range 7 l/100km). So audi better car, but BMW much cheaper if you don't drive very long distances, and more ecological.
He tells that it is not fair that you get the same fiscal advantage for both. I agree on this, in Holland you get a big fiscal advantage for those cars, but an A3 can be driven as a regular car (without charging), an i3 is always gonna be used as an electrical car.