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I prefer the S4 seat leather quality. Like the smooth leather compared to the cheap looking stamped leather BMW uses (unless you get Individual which is not yet available on F30 in US). On the other hand, I suspect the BMW leather may wear better over time.
What I didn't care for was the very pronounced and slightly annoying exhaust note of the S4. Very noticeable inside the cabin and I think Audi went too far with it. That said, I think the F30 exhaust note is a bit tame compared to my E90.
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