Okay prepare for a long long essay maybe not that long
I've daily driven the MY11 BMW 323i, 2004 Accord Euro Luxury, Lexus GS350, Lexus IS250.
Stock for stock ~
The BMW 323i and Lexus GS350 feels the most comfortable but then I'm not sure if it's a fair comparison for my 323i and CL9 because the 323i comes with M-Sport Package which includes the M-Sport Seats. If I'm allowed to add my Euro-R Recaros for comfort then I would give comfort to the Euro-R as the GS350 not really in the same league. (Seat Wise)
The BMW 323i / 320 would certainly be in the same league as the CL9/CU2 (Depending on generations of the 3 Series) and Lexus IS250.
The CL9 is more harder than both the IS250 and 323i in regards to the comfort of the suspension so you feel the bumps more easily where as the other cars go through it with less sound.
That said stock speakers vs stock speakers the CL9 has a more superior sound system in comparison to the 323i and IS250. The only problem I had with my car was that it didn't have Bluetooth support (not that important) and AUX cable (VERY IMPORTANT) thus I would pick the IS250 and 323i for long distance driving easily. (But it's the other away round now as I have an Aux cable installed for my Euro
)
Handling is superb on all 3 vehicles and hard to judge as 1 of them is a FWD where as the other 2 are RWD. Only downside to the CL9 original setup is that it's quite high.
Noise in the cabin is more noticeable in the CL9 but then not a problem for me when music is on + I have a J's Racing Exhaust now as well :P
ALL IN ALL
MONEY WISE I WOULD PROBABLY buy the CU2 if I had the choice and not the 323i due to the amount of money I save and yes BMW is more bling factor but I'm just thinking financially wise too.
The new BMW 3 Series is no longer the same level though I'm only talking about the E90 generation, the new generation kills both CU2 and the IS250.
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