Hi Gareth,
I've see quite a few posts about this issue, but fortunately mine doesn't seem to have that issue. It will rev all the way up to the red line no problems at all. Mine is on 120k so not too far off yours ;) And yeah for the acceleration it likes the revs to be above 3000rpm but I would assume that is normal as the maximum torque for this engine is available at 3800rpm so I would expect it to be a bit 'slow' on the low end. I usually do my gear changes at around 3500rpm and there seems to be no hesitation there so if you change our gears at lower rpms then maybe try doing it a bit later?
I would assume my problem has something to do with the clutch sensor which would normally tell the ECU to keep the revs a bit higher between gear changes to avoid jerks. In other cars there isn't usually anything like this and you need to rev-match to make for a smooth gear change. In Audi it's supposed to be a bit 'clever' but seems to cause issues on mine. Or it could be a complete rabbit hole :D
Marcin