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It's all about finances.
By building in Mexico, they cannot only export to America without any tariffs, they can also export to the EU without tariffs as well! That may change with the US and EU negotiating presently on a 'free-trade" agreement. The German's are scared to death they will be forced to consume "chlorinated chicken" from the USA.
Mexico is a very strategic location for all automakers, as Audi is joining BMW, Mercedes/Nissan, as well as the long established VW to produce there.
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