I've always done fuel filters at 40k intervals on all my cars regardless of make since the 80's when I owned a 2.8i Capri which had a service interval of 40k miles for the filter so just assumed it was standard practice. (very similar filter to the one fitted to the S2 but easier to do in engine bay)
When I did the 2.6 audi 80 B4 avant quattro fuel filter (same size filter as S2) after I purchased it at 180k miles it looked as if it had been on for several years, the fuel that came out was black (supply side) so it was almost blocked.
Brothers X-type jag has official intervals of 70k miles using one of the push fittings smaller filters similar to more modern audi's.
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