I currently have an '18 SQ5 P+. Contemplating going to '22 SQ5 Prestige. Cross shopping GV70 3.5 Prestige. As far as pricing, the 2 are almost identical if spec'd out comparably. However, most folks will add Napa Leather ($1000), sport suspension ($3000), carbon fiber inlay ($600) black optic ($600) and in my case, dynamic steering ($1150). That all takes the SQ5 about $4500 over GV70. BUT if you back out the sport susp (which in fact is an air bag), the 2 cars are very close to equal.
After about a 35 mile test on the GV, I found the cars to be different. GV70 w/all its gee gaws, fluff and wonderfully advanced cabin technology to be more at the luxurious end. Most of my test was done on twisty backroads in the 35 - 50mph range. The car was reasonably stable, steered well and rode smoothly. But it ain't no Audi (as my grandmother would say). This is not a knock on the GV....just a differentiation between the two. If I was in the market for a second suv for a wife, hands down I'd go with the GV. The Audi leans a tad more towards the more traditional, conservative look - both outside and in the cabin. But the GV does not have the same powerplant/transmission mating that really takes it to a higher level that Audi has come close to perfecting....Audi's 8 speed ZF box is quicker and smoother shifting than the GV's. And while A has 25 less hp than the GV, it gets to 60 mph much quicker - 4.7 sec. All while being about the same weight.
So the choices come down to luxury (both perceived and real) or a tad more sportiness. My guess is that I will end up with the Audi. No knock on the GV.
BUT (isn't there always a but - lol), I do want to take another test drive - an awful lot going for the GV.