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Audi is arguably the best in terms of build quality. BMW have a reputation for being the most fun cars for the driver. Mercedes love their technology but lately are trading mostly on their name, they are not as reliable as they once were.
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Mercedes is best at overall luxury and class.
BMW is best at being popular and having many performance built RWD sports sedans to choose from. Their cars are more of a "jack of all trades" rather than being best at one specific thing.
Audi has the best interiors and most of their cars have Quattro AWD. Not necessarily the best at performance.
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