I think there are some key differences in approach/philosophy between a Mclaren and Lamborghini, but they’re probably not meaningful enough. Worse, the target markets for both brands are too similar.
The key property that’s attractive to VAG is the F1 team, as you said in the OP. It would be a ready gateway into F1 for VAG (which of course is a top-flight power unit manufacturer…McLaren F1 would supply everything else)
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