Fine, its settled.

Just need to reiterate again, Acura's "no option" vehicles, even though they're loaded with standard equipment, typically are priced at most competitor's less standard equipped equivilent models.

TL-S: $31,830
330i: $35,295 (no sunroof, no leather, no CD changer)

And to add to your point. BMW might have a lead on workmanship and extra "service" fluff over the Acura, but it does cost quite a lost more for those extra. Like I said before, if money was not a factor, give me a 330i. But in reality, I rather buy the TL-S and put that extra 10k to better use. That is why Honda/Acura are known for its price value.