I think its going to be difficult to decide for someone opting for 3 series or the lexus.
Mainly because bmw has now uprated its engines with more choice and even night vision is now avialable. So with the 3er it seems you can have the options you want....
Not everyone wants sat nav, and Precrash bundled with ACC at 2700 is a rip off.
The Sport is better but no leather which is a must for me. The VDIM only std on sport diesel but no auto.... It is very restrictive......with BMW you can add what you want and leave out the uneccessary toys......for me LEATHER,AUTO, xenons, mettalic paint are a must with decent wheels. To get decent wheels you need sport . If i need all the above i will have to get the SEL-auto in the 250 guise which is as close to a 330i.
Nice car, pricing and options are flawed.....as yet.