The review is from the perspective of a former MB S-Class owner ('92 & '00), new to BMW; and how the 2 compare. The BMW is a great vehicle and I'm very happy with the purchase (and you will be, too). The two are very similar, yet significantly different. Buy the BMW for performance, handling, interior ergonomics, and interior comfort. Buy the MB for looks, snob appeal, heavy vault-like feel, and smooth ride. They even out in technical innovation, each with features superior to the other. The BMW's ride is amazingly good with 19" wheels, vastly better than my MB with 19", but inferior to MB with 16". BMW with much bigger trunk; better interior finish & matierial vs new MB ('92 MB the best).
Better than MB equivalent: telephone integration; DVD changer location; iDrive; headlights (phenomenal!!); seat comfort; radio control; gear selector not on center console; manual shift on steering wheel (but engaging takes too many steps); storage compartments; leg room.
MB features these: Distance Sensor automatic at low speed, forward/reverse; interior rear view mirror set with seat memory; readout of engine params: oil & water temp, voltage, oil press; trip computer: remaining fuel vol, time & dist since last engine start; larger sunroof. Nav sys like Lexus/Acura