FYI, Before investing in bigger brakes, I can recommend you to change the "Brake Assist" value on "High" via VAGCOM in the ABS/ESP module.
I was a bit disappointed by the "endurance" of the brakes on the 110ps, especially at the end of a loooong braking. with this value change from "average" to "high", the braking is more firm, I really like it and I'm confident that it should fit 110ps with mapping.
Maybe I'll have to change more often my brakepad, but i'm more confident while driving now.
(For the bigger brake of the 140 and 170ps, I think it's more about type approval with trailer, some tests required specific distance of braking with full loaded trailer after acceleration)
(sorry for my english)