Audi bases the S8 on the regular wheelbase version of the A8, and while foot room is plentiful, leg space is almost snug for a car this size. Hard seatbacks with bulging storage pockets don’t help matters, especially when entering or exiting. Plus, the bottom cushion is too low and flat while the backrest is too reclined. The S8 does, however, contain better bolstering than the A8 to keep passengers properly placed during enthusiastic driving. Nevertheless, despite rear seat heaters, rear and side window shades, and a large center armrest, the S8’s rear seat is not particularly hospitable.