The S models actually used to compete with the M3. And since many RS models don't make it to the states the S models do actually compete with the M3. Although they do it indirectly. And I am pretty sure that Audi had the S-Line BEFORE BMW came out with the M-Sport line, so its more like BMW had to create the M-Sport line.
S-Line and M-sport are both marketing BS (as far as naming is concerned) if you ask me.
Last edited by bimmerjph; 10-31-2012 at 08:26 PM.