Just built a 320i and 328i (CAD prices).
320i w/lightning package = $45,400 (taxes incl.)
328i w/Sport line, 6MT, Sport suspension = $54,703 (taxes incl.)
Sorry, but leather, power seats are not worth the $9300 price difference if I'm looking for a car to just drive. Add a tune to the 320 for around $500 and you're still under $46k. I don't know how you can say anything negative about the 320i and it's potential.
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