If you have a look at the offers on VW website you'll see that they are offering the 110TSI Trendline for $36,990 driveaway and the 132TSI Comfortline at $46,990.
However the monthly repayment on the 110TSI are $136 (@8.82%) vs. $132 (@2.99%) for the 132TSI. So you'd actually have rocks in your head to buy the 110TSI at the moment as you can get a 132TSI for the same amount out of pocket each month.