"Everything you always wanted to know about VAG product water leaks, but were afraid to ask"
Another source of water leaks are from the front cowl area, at the base of the windshield, under the black plastic cover. There are two water drains at the bottom of that cowl trough, which if clogged, will allow that area to fill with water until it can leak in thru the HVAC air intake. It then runs down into the front passenger footwell, and as the 2 front and two rear footwells are not watertight from each other, the water can flow to the back footwells. This is a common Porsche/Audi/VW problem. Those cowl drains should be cleaned-out once a year.
Leaks from the front sunroof drains will put water into the front left or right footwells, but as I said, that water can then easily flow into the back footwells if the car is on an incline.
Leaks from the rear sunroof drain tubes typically leave water in the left, or right rear cargo corner compartments (pull off the left and right rear carpeted covers), but typically not get water into the center tub, where the spare tire and battery is, or into the footwells.
The last source of water leaks can be the condensate drain of the HVAC, which if it becomes clogged, will leak water into the passenger front footwell.