You are correct, I haven't driven a TSX. I have driven the 325i with SP and a 323I with SP (2000) in CA on beautiful smooth roads, so those were my skewed impressions. As for the Audi, yes, it is also a 4cyl, but a good one (ward's automotive 10 best for a number of years). Having this engine in my Passat I can attest that it is very smooth and produces barely any lag (torque peak around 1950rpm and plateaus to 4k+). Plus, a $400 chip gives you about 195hp and 246lbs of torque. When I was comparing performance I did not mean acceleration from 5-60, but rather in gear normal driving in town. Normal for me means rarely passing 4-4.5k rpm. Most of my shifts in the BMW and VW are at around 3.5k. I guess we'll wait and see until one of the reliable magazines will compare the TSX. I can see a comparison coming up: TSX vs Audi A4T Sport vs G35 (soon to come manual) vs 325i sp

On another note, test drove the Accord LX again today and was pleasantly surprised once again. Excellent stick, clutch, engine smoothness, ride and handling. I am having a hard time finding an LX with manual and side airbags in either blue or graphite. Dealer is trying to convince me to go for an EX. If I had the extra $2k I would love to....
Dani