BMW M440I VS Mercedes-Benz S-Class

Measuring 4768mm long, 1842mm wide, 1383mm tall and with a 2851mm wheelbase, the 2021 BMW 4 Series certainly looks commanding on the road, and the generous proportions do well for interior space too.

Of note though, the M440i is slightly longer (4770mm), wider (1852mm) and taller (1393mm) than the 420i and 430i, but the slight variance doesn’t translate to any perceivable difference in practicality.

Up front, there is plenty of space for driver and passenger, with a wide array of seat adjustability offering nearly the perfect position for nearly everyone regardless of shape or size.

Storage options include a generous door pocket with separate bottle holder, large central storage cubby, generous glove box, and two cupholders sited between the shifter and climate controls.

We love that the wireless smartphone charger is tucked well away just ahead of the cupholders, meaning you don’t have to worry about keys or loose change scratching up your screen, and it doesn’t eat into any of the other storage options around the cabin.

Being a coupe, you wouldn’t expect heaps of room in the second row, and the BMW 4 Series certainly doesn’t defy expectations in this regard.

Adult passengers can get in the back easy enough, thanks to auto-folding front seats, but once there, head- and shoulder-room can be a bit tight, while legroom is dependent on the height of front passengers.

We’ve certainly been in worse back seats though, and the deeply recessed seats help alleviate some of the headroom issues, but its not a space for the claustrophobic.

Open the boot and the 4 Series will swallow up to 440 litres of volume and, thanks to the wide space, can easily accommodate a set of golf clubs or weekend luggage for two.

The second row is divided 40:20:40, so you can fold down the middle to transport skis (or timber from Bunnings) while still ferrying four.

Folding the rear seats down will increase your cargo volume, but the aperture between the boot and cabin is quite small, so you might want to keep that in mind before heading to Ikea.

For the beginning of our day with the S-Class, we were chauffeured from home to a mansion in Kew, a blue-chip Melbourne suburb. Our heavily-optioned S450L featured most of the aforementioned extras – including the Business Class Package and Rear Entertainment Package – and the experience was predictably, sumptuously memorable.

Reclining individual rear seats with easy-reach tablets, armrests offering access to all multimedia and available climatised and massaging cushions and backrests... we're no longer in our normal ride, Toto.

Yet, all these trinkets and gizmos are mere add-ons, that can turn a stretched Caprice into a flash hen's night carriage if enough money and glitz is thrown at it.

No, the new S-Class must impress in an altogether less tangible and more philosophical manner, involving all the senses, and not just what we see, hear and touch. It must appeal beyond the superficial. Otherwise, it is not a large Mercedes-Benz luxury sedan in the classic manner.

This is a Herculean task for the Stuttgart designers and engineers. By and large, though, the Three-Pointed Star has succeeded in achieving something special.

In its perception of peerless quality and engineering, the W223 is striving to move forward and look back simultaneously to the glory days of the seminal W126 (1980-1991). This is through meshing traditional virtues like solidity and quality materials while dazzling its passengers with technology that is still friendly enough to want to enhance your experience.

You can sink into the soft lounge seats, watch the world pass by silently outside and never be aware of the road underneath or the engine ahead. Double glazing, exquisite and aromatic fabrics and materials and lush tactile surfaces work their magic inside the car, while an airtight and aero body, solid platform, air suspension and a muted yet muscular powertrain all do their thing underneath. The atmosphere is special and rarefied. That's what an S-Class needs to be and that's what is happening in our $299,000 (as tested) S450L.

The same more-or-less applies up front, as the same trim, leather, wood and technology surrounds the driver and passenger. The spectre of the car that is surely The Car of the Last Decade – Tesla's Model S – is evident in the portrait touchscreen and sparse, almost wallflower dashboard design and layout. No big imposing architectures here.

Yet, while the American upstart actually takes stuff away, the S-Class packs the cabin with subtle features that – like when the planes stopped flying last year and the birdsong subsequently returned – only become obvious once the cabin's design simplicity clears all the white noise for you to be in a better frame of mind to enjoy them.   

Take the haptic interface, for example, as it is perhaps the best we've experienced; the sense of well-being garnered from the cumulative effects of profound seat comfort (the massaging function was never switched off), cocooning micro climate environmental control, orchestral levels of audio entertainment and the theatre of light and vision performed by the two available screens; it is an automotive experience like no other. And the eye-tracking 3D-effect navigation set within the electronic instrumentation. No need for cinematic glasses to get the effect. The driving position itself, by the way, is also first class.

Room to stretch and grow for sure, and in every direction. But room for improvement? You betcha.

Your tester had a headache after a little while staring at that woozy 3D map. The central vents – four at the front, two in the rear – look and feel cheap, leaving us mentally redesigning them; they are frightfully out of place here; the carryover column-stalk auto lever should have been binned in 2005. And, even though the digital instruments have a number of options, none are elegant enough for the S-Class. That's an especially subjective criticism, clearly, but one that – in the context of classic Mercedes luxury sedan contenders – is justified given how timeless the Bruno Sacco era of Daimler design was. Look him up, kids.

Still, after a couple of hours behind the wheel, with our senses reset to calm, it is obvious that the S-Class cabin is a unique and wonderful place – as it should be at a cool quarter-of-a-million dollars.

Job done.

PS At 550 litres (20L more than before), the boot is massive and luxurious enough to sleep in.