Here is the thing, we develop this crazy appreciation / love for Bimmers... that I am always going to be a little (to not say the opposite) biased whenever we see comparisons like this one... Even when MB makes such a nice car (CLA class) and basically creates a new market segment (at least in the US) where you can now buy a loaded luxury small sedan for 30K. But... with all that said, I'll take the BMW in a heartbeat.