You mean that while VW, Renault , Ford ect. can make a retractable hard top , Audi can't? You also mean that you know that Audi consumers prefer a hard top while Audi doesn't know that?
I have no insight why Audi is not offering folding hardtop. I can only speculate about true reason.
But I know that if MB & BMW & Lexus & Volvo customers (and even the ones of Renault, Ford, Mazda, VW, Peugeot, Opel) want folding hardtop I'm pretty sure Audi customers are not an exception. If you think so you must be pretty naive, you know.
I can speculate the following reasons prevent Audi from offering a hardtop:
1. design issues (engineering solutions lead to disproportional or rear-bloated design (eg. Renault, Peugeot, VW, Opel, Ford)
2. costs issue (development & production to costly)
3. engineering issues (eg. its easier to fit hardtop on FWD platform than RWD or Quattro one - where rear axle & suspension need more space)
4. marketing issue (fear of hardtop cannibalizing coupe sales)
But I'm 200% sure Audi customers would rather have hardtop cabrio / roadster under condition the car remains uncompromised than the canvas.
Ok i know that you are a smart guy and can twist reality to fit BMW's decisions but that doesn't mean that i have to buy the excuses. BMW can do whatever they want with their cabrios but convincing me that what BMW is doing is for the best of the human kind is impossible.
I'm not making excuses for BMW decisions. I don't have to. Not that BMW is doing the best for the humankind, but definitely best for their customer base. Offering them some solutions ASAP - and not compromising a core BMW value / promise of sheer driving pleasure.
BMW officials said many times what was always important for the company & all three BMW Group brands: to stay focused & loyal to company / brand core values.
Compromising the product (brand's promise) can be punished very quickly - leading to a disaster. Note the MB fiasco: MB brand promises superb engineering, quality & reliability. When these promises weren't delivered MB brand image (and sales consequently) suffered a lot.
Since BMW brand promises sheer driving pleasure (= superb driving dynamics + high degree of driver involvement) BMW are careful not to break this promise. Imagine a clumsy & sluggish & unresponsive BMW vehicle - that would be a total disaster. And sometimes BMW deliberately delay some tech or solutions till they are ready to fit into that promise. Being that turbo engine, DCT gearbox, B-pillarless coupe, SUV, RFK, hardtop, clean diesel engine, hybrid etc.
Mind that automotive companies are testing various ideas, tech, solutions ... And they introduce new stuff when they are 100% ready for such tech. Eg. for Audi Vorsprung per se is much more important - since this is they motto. So they are "forced" to introduce some tech more quickly than other brands. While for BMW is more important to tweak those solutions & tech to fit BMW character 100% - and this sometimes takes more time.