The Guts

The cockpit of each of these cars is a harmonious blend of well-assembled, high quality, soft-touch materials. And yet, their styles could not be more different, lending to personal taste determining which is better more so than good or bad.

That said, there are some key points of differentiation that may help you decide which you prefer.

BMW executes the same approach they’ve been successfully honing for several years now with matte black panels wearing a multitude of small but clearly marked buttons and large round gauges, their clear, white numerals turning orange at night.

The Audi’s dash looks fresh and takes clean simplicity to new heights. The large, round HVAC vents dominate the dash when the infotainment screen is retracted into its hidey-hole, but otherwise, there are a few climate buttons and little else to clutter things up thanks to the positioning of MMI and stereo controls on the console.

Since it can be the difference between comfort and misery on even a moderately long trip, the seats ought to be a primary consideration. Audi presents some decent, leather-covered sport seats that are reasonably comfortable and supportive, notably featuring headrests that slide fore and aft as well as up and down.

BMW has been making amazing sport seats for decades that feature retractable thigh supports and electrically adjustable torso bolstering to ensure maximum comfort and unparalleled support in heavy cornering. For both comfort and support the Bimmer dominates.

The M235i also takes the prize for its sound system, with its Harman/Kardon Sound (part of the $2,500 Executive Package) taking an easy win over the Audi’s Bang & Olufsen setup. The latter lacks the ability to fine-tune the sound field and provides a glut of mid-range power compared to the HK system. The death knell comes from the B&O’s refusal to cooperate with an old-school iPod classic, relegating my driving partner to listening to overly compressed satellite radio instead. [As opposed to overly compressed MP3s…. –Ed.]

BMW’s latest iDrive system as found in the M235i is excellent. Working with a touch pad atop the controlling rotary knob, the system is straightforward to operate and features a host of fun graphics for different sport gauges and settings. The wide, high definition fixed screen is bright and crisp too.

But as good as iDrive is, Audi’s MMI system is better. The retractable screen should stifle the Internet whiners who disapprove of the sensible “stuck-on-iPad” look of good contemporary systems, while still providing a bright and cheery display high up near the driver’s line of sight. It’s the placement and shapes of the rotary knob (with touch pad of course) and accompanying buttons that help the Audi system be virtually idiot proof. The S3’s system can be figured out without consulting the owner’s manual, and without the driver needing to take his or her eyes off the road.

There are serious arguments for each of these interiors, so if you prefer the Audi, your judgment shouldn’t be questioned too much, but my preference goes to the car with the better seats and sounds.

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