It is pretty straight forward indeed. Audi wants the repair business, so they've setup this "Ensurance" scheme to grow that business. Yes that will be additional cost to Audi, but any form of marketing costs money.
I own an Audi and in case there is a accident I want it to be repaired by Audi and no-one else. If I had a Tesla I would want it to be repaired by Tesla and no-one else etc. So for me as an Audi-owner it is a no-brainer to sign up for free.
I have zero experience in these accident management companies, but what I can gather is that they do what insurance companies would need to themselves otherwise. If the insurance companies are recommending third-party accident management companies, I am guessing it is more cost effective to them than doing it themselves. Therefore you could argue that they are actually reducing the total cost of insurances.
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Audi A8 D3 2006 - 4.2 TDI in Phantom Black
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