We went through similar comparison last October when my wife decided to finally let go of "only Mercedes" for herself and replace her GLC300. Macan looks better, but that's about it. The X3 M40i won her over (and myself) in every other category - performance, handling, build quality, features, value, etc. As others noted, the Macan is technically a VW/Audi at the end of the day -
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2024 Lexus IS500 F Sport
2024 X3 M40i
2008 Z4 3.0si 6MT
2014 550i (sold)
2011 Z4 35si (sold)
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