There are two main benefits here. The first is that you can leave the car on low beam, increasing visibility at night without blinding oncoming drivers. The second is that Matrix headlights change with the road, following with the corners.
The only MQB car with Matrix LED techThe Matrix LED first made its debut as a production car technology on the A8 facelift in 2013. It was then updated and fitted to the A6 and A7 facelift, soon to be available on the Q7 as well.
But the TT is the first car fitted with this tech that's built on the MQB front-wheel drive platform. This is only a technicality, but it shows just how important Audi considers it to be. For example, the A3 range offers LED headlights as an option, but only the Xenon plus system can be fitted with adaptive tech. The SEAT Leon made headlines with its LED headlights, but they're not adaptive either and while the Golf's are, they're not similar to Audi's Matrix tech in any way.