Well..thats your decission..moral is not the question..
the visa rules say, that the Schengen country has to issue the visa, where you spend the most time..
its a little bit of "cheating" what you intend to do..
and what happens, if the authorities find out...
imagine ..some border police guy makes a spot check with your canceled hotel, because he does not like your face or feels something is wrong..then you risk to be send back...
But:
Check with the Austrian Embassy, if you can apply at the German Consulate for Austria. Sometimes they allow that if in your area there is no Austrian Embassy.