I have read that the S-class can out perform the 7 series from many aspects but that was with the consideration of AMG in the mix. The 7 series has no sports tuner besides BMW themselves. No M7---If all dealers offered DINAN 7 series options the comparison would be fair and the 7 would definitly be the superior vehicle. Honestly would you go for a non sports packaged 740iL or a non-AMG S430?????