VW makes Audi. Take a look at every axle spec they list just for another reference. Most everyone is in the 200 foot pound range. Some are tightened to about 150 and then given another 90 or 180 that would put them in the 200 range. I would trust the industry standard and guys that have done this stuff all their lives rather than a book that doesn't make sense. I wouldn't even drive the car out of the shop with 37 ft lbs of torque on a normal axle bolt.
However, take a look at the last one for the Audi A3. It lists 52 foot lbs and then another 90. Lets just say this could bring it up to 100 foot pounds. 1/6 of a turn on 37 foot lbs wouldn't do anything. This 52 foot lbs plus 90 would still seem low to me but maybe the nut has some kind of locktite glue on it or a special locking thread or some special locking nut as it says with ribs. With aftermarket parts all over the place who knows what is going on. Maybe something changed? Maybe the book is wrong? I have always tightened these nuts up in the 200 foot pound range (even the 12 point ones that came with the axle) and never have seen an issue with a customer or in the 600,000 plus miles I have put on the TDI's. These axle nuts need to hold the axle bearings together under torque twisting and shocks from pot holes.
Audi 90 Axle Nut Torque
1988-1991 FRONT 195/265-Ft/lbs/NM
1992-1995 FRONT 148/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
Quattro 1988-1991 FRONT 195/265-Ft/lbs/NM REAR 236/320-Ft/lbs/NM
1992-1995 FRONT 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°. REAR 177/240-Ft/lbs/NM
Audi 100 Axle Nut Torque
1989-1994 FRONT 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
Quattro 1989-1991 FRONT 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
REAR 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
Audi 200 Axle Nut Torque
1989-1991 FRONT 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
Quattro 1989-1991 FRONT 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°. REAR 147/200-Ft/lbs/NM After tightening to this value, turn an additional 90°.
Audi 4000 Axle Nut Torque
1980-1987 FRONT 167/226-Ft/lbs/NM
Quattro 1984-1987 FRONT 206/280-Ft/lbs/NM REAR 206/280-Ft/lbs/NM
Audi 5000 Axle Nut Torque
1980-1988 FRONT 206/280-Ft/lbs/NM
Quattro 1984-1988 FRONT 206/280-Ft/lbs/NM
Audi A3 Axle Nut Torque
2006-2013 FRONT Use special tool XZN18-T10162.12 point bolt without ribs, tighten new bolt 148 ft-lbs/200 Nm with vehicle off the ground. Lower vehicle onto its wheels and tighten an additional 180 degrees. 12 point bolt with ribs, tighten new bolt 52 ft-lbs/70 Nm with vehicle off the ground. Lower vehicle onto its wheels and tighten an additional 90 degrees. Hex bolt: Tighten bolt to 148 ft-lbs/200 Nm. Lower vehicle onto wheels and tighten an additional 180 degrees.