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They don't have any resemblance, but the majority of the public don't know what power output their car has. There's at least 5 Audis in the car park at my work, and I could confidently say that 4 out of those 5 have no idea what power output they're producing. But they can tell you they have the S-Line, or a trim package etc. The badge lets them know what they have.
Also makes marketing easier. The 50 is higher than the 40. Also means you can easily distinguish from the different engines. The Audi A4 currently has 2 different TDI 2.0 litre engines. Under the old system they both appear as 2.0. On the new system they would appear as 35 and 40. Bit more obvious as which is the better engine.
Some of the old A4s had a silly amount of engines. At one point there were 4 2.0 TDI engines, with 120/136/143/170 outputs.
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