Precisely.
And when I speak of build and finish issues I'm not just talking about the hollow feeling of the door panels when you knock on them, I'm talking about the flex you experience when you press against the transmission tunnel with your knee, as some people do. The creaks you get when you press against the trim around the climate and radio controls. The movement that you feel on the top door trim piece when you rest your arm on the window ledge, the creak from the door handle in hot weather as you pull the door shut, the lack of material lining in the door storage pockets, the ill fitting felt lining at the base of the armrest storage etc etc.
The S obviously doesn't suffer most of these issues, but theyre pretty widespread across the range.