After being stationed in Europe and having a chance to drive the 3 major brands of European autos (Audi, BMW, and Mercedes). I was already a bit biased towards Mercedes Benz for the comfort of the ride alone. After purchasing the C320 with the 4-matic and having driven it for awhile now, I am just amazed at how well this car handles and performs. On longer trips, my wife has trouble staying awake because the ride is so smooth, a feat not accomplished in other vehicles we've owned.
All the amazing safety features. (TEN airbags, count 'em folks!). Turning radius. Smart Key system. Dual climate control. The winter driving mode starts you off in second gear, combined with 4-matic makes it nearly impossible to lose control on ice and snow.
Fuel tank is rather small along with mediocre fuel economy has me filling up a little more than I'd prefer, but then again, if you can afford the Benz, you can afford the gas. Don't purchase with the Bose stereo if you're even a semi-audiophile. If you're an average listener, it'll do.