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I agree, the 3 series only really feels comparable to a C class (even a base one almost) when it has the full leather dash like the M3 otherwise I'm not a fan. It does however look like they upgraded the leather on standard steering wheel. Unless it's just me, every 3 series I've sat in (not including Msport as that steering wheel is my favorite) has been a kind of rough leather? Where as Audi and Mercedes even in their A3 and CLA have a very fine grain leather on their wheels?
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