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The satellite radio ESN/ID is should be on a sticker on the satellite receiver itself. The receiver is located in the luggage compartment under the cargo floor. If you remove the cargo floor you'll see the receiver on your upper left. If there is no electronic box located there, you do not have the Sirius satellite radio option and you need to buy a receiver from an Audi dealer.
Depending on which radio you have you can retrieve the ESN number directly from the head unit in the dash as long as the satellite receiver is connected. For most non-navigation head units you just press the satellite (SAT) button and turn the tuner knob to channel 0. If you have the navigation (RNS-E) head unit in the Radio menu, you press the SETUP button then select Receiver serial number.
Of course you can just call Sirius at 888-539-SIRIUS(7474) as well. They will ask for you VIN number and will be able to tell what car and head unit you have. They will give you step by step instructions on how to retrieve the ESN/ID if they don't already have it on file.
Ask Sirius about the free trial as well. All new Audi cars equipped with Sirius satellite radio include a free trial period of service. When I bought a used S4 a year and a half ago and mentioned this to them, they gave me 6 free months of satellite radio service on the car even though it wasn't new.
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