Grakson, can you provide a reference to which Audi has a 40/60 Torsen diff? I'd like to see that. Like I said it is possible but I never heard of it before.
To clarify, it is possible to design an open diff (no locking mechanism, clutches, viscous elements, or fixed geared torque bias) to split torque unequally.
Such a diff is usually planetary, but could be spur gear based.
It is still considered open because the torque bias is still fixed. Say it's designed to be 1.0:1.5 front:rear (a 40%/60% diff). If you lift the front wheels into the air, you get no torque at the rear wheels. 1.5 times zero is still zero.
A normal diff has a fixed torque bias of 1:1, it's just a special case of the general possibility to design any torque bias.
Non-open diffs can vary the torque bias with a locking mechanism, clutches, viscous elements etc. and can still transmit torque if one axle is in the air.
Hope that helps,
Regards, Ian