We were comparing the 250 IS - SEL MM and a 325 coupe Auto.
The Beemer was more expensive and didn't have the spec, but that was not the sole reason for buying the lexus.
There are so many Beemers on the roads, it's nice to see something different and the Auto box in the Lexus IMO is superior to the Beemer.
Then you look into the owning experiance - we'd owned a 320D and had no trouble with it, but i've never been a great fan of Beemer dealers and their touch of arrogance. I have been so impressed with the Lexus garage, it's hassle free and they have been pleasent people to deal with.
Then you have - Seats/toys/MPG which all add up when you're covering 30K miles a year.