Gear question..

If an a4 f body has no 1st gear on the gear selector does it have 2.73 gears? My bud is telling me they can have either those or 3.23s, but im reading if it has no 1st gear its only 2.73.

Also, if you have no 1st gear on the selector, can't one just cut the gear block out to get it? (Small little square thing)