Both are exceedingly good-looking cars, though I think I prefer the nose of the A4 to the nose of the 3er (even though I happen to like the new headlight design on the 3er, I think the A4 tops it). Both with awesome brown leather interiors, though I prefer the darker one in the Audi -- and on the BMW to get anything other than black or puke beige, you have to get the Luxury line -- LAME.
They've discontinued the A4 avant in the US in favor of the A4 allroad, and the comparison's irrelevant to me now, since neither car will be offered with a manual transmission in the US.
Thanks for the comparo!
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