It really depends on how it's done it's miles in my opinion. If the bulk of the miles have been covered in a short space of time then it's likely to have been serviced more regularly (twice a year etc).
When I bought mine it had 126k miles on it, but I knew that was more than fine as I'd heard of people over on tdiclub and vwaudiforum with around 450k miles on them. I wanted an Avant Sport 130, with 6 speed manual with factory S Line kit and had to look for six month and pay a premium for it, but I got a Dec 2004 54 plate and absolutely love it, it drives like it has done a third of the miles and its now on 145k and shows 148BHP on the dyno.
The things I found that generally wear around this age / mileage and I then replaced where clutch, wheel bearings and suspension arm and alternator pulley.
I also replaced the turbo, egr valve, intercooler pipes and vacuum lines - I thought it was a good idea partially due to the mileage and wear and because I'd had a remap that caused the turbo to overboost - so that was removed and said items replaced, possibly over cautious but there you go. Apart from that I have it serviced at an Audi Independent just before 10k miles kicks in, run it on V Power diesel and treat it to a bottle of Forte deisel cleaner every year and it's super smooth
Not that I'm saying that because I want this to be an advertisement, but I am thinking of selling now to buy a larger engined car for a while, so it's up for sale.
If you're interested or indeed want to see how one should drive give me a shout.
Why not a little picture whoring too then
:
