From a MK2 Leon Cupra owner, I have to say £31k for that is an absolute rip off. You could have an S3 with loads of options for that with the same engine and turbo, similar power and more importantly, four wheel drive.
Better still, you could buy a standard Cupra, spend £500 on a remap for 305bhp, add Eibach springs for £250 fitted and £1500 on uprated brakes, and hey presto, you have saved yourself £10k.
The body kit is not unique either - it is the same ugly Aero kit re-hashed for about the 5th time. Its high time SEAT realised many people just don't like it. Anything that is tasteful and could be added to the standard Cupra kit would be most welcome though.