I think it's a brilliant move by Acura. Smart and efficient packaging, finally feels more sporty and just as quiet, upscale luxury features and badge, all for $28 or so. Sounds good to me.
The comparison of Golf to A3 is a little off, as the bodies of the two cars and dashboard/materials are completely different.
I could see the CSX and S40 comparison - the side profiles and trunk and shoulder lines even look alike. Both could promo safety features as well. I would consider Jetta it's direct competitor, and at that, the CSX looks value packed. It has everything I'd want, for less than the Jetta comparably equipped.