Mercedes-Benz S-Class VS BMW M3

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.

A performance-focused wagon is still a wagon, right? And that means there is oodles of space in the boot, though the seating choices in our test cars made the front seats less comfortable than they could, and should, be.

But first, the boot. The M3 Touring is a 4.8m-long wagon, which pays dividends when it comes to cargo. BMW says you'll find a minimum 500L of storage space, which grows to 1510L with the rear seat folded.

In the back, you’ll find seating for three, with the requisite ISOFIX attachment points, and with enough head and leg room to get comfortable.

But those carbon front seats are an option I wouldn’t be springing for. They arrive carved out of the rock-hard material, though with big holes throughout to reduce their overall weight, and they’re not only challenging to climb in and out of, but they’re awkward and hard to sit behind.

Stick with the regular seats and both rows will be happier.