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My sister chose Deluxe for $40 and it includes full audit representation for me to have that I have to upgrade to Max I have to pay more to get the same benefits?

 
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My sister chose Deluxe for $40 and it includes full audit representation for me to have that I have to upgrade to Max I have to pay more to get the same benefits?

No, the Deluxe edition does NOT include Audit Defense. 

It is a separate package and as you stated part of the Max Benefits - https://ttlc.intuit.com/community/choosing-a-product/help/what-is-max/01/26700

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