It's almost cliche to say the A4 has a better interior. While the A4 has it's strong points, the interior is not one of them. Please, tell me why the Audi interior is better?
Is it the quality of materials? They seem the same to me. Since the 323i is available with wood and the 1.8T is not, the E46 looks classier to me. It's definitely not ergonomics. Look at where the cruise control and headlight switch is on the A4. It's not interior room or the seats. The A4 has no shoulder room and rear passenger room. The 323i Sport seats adjust ten ways and are much better. Where then is the A4 interior better? Please don't say the vanity mirrors and map lights, because I have never used either.