Ok, just an update for those who may have a similar problem....
I removed the rear light cluster and thought that I could open up the unit, but unfortunately not. It's a sealed unit, so you can't easily replace the leds, so I purchased a replacement cluster and so far the problem is fixed.
It seems that enough moisture go into the clutter to cause the fail.
It does seem that it's bad product design from Audi, especially the water channels where the tailgate/boot meets the taillight cluster. The rubber & plastic trim isn't water tight and water can get through!