GS400 and Acura CL are not in the same category (nor league) as the M3. They are lux cars with power, designed for comfy yet hasty highway use, not back roads and certainly not a closed course. They are not true performance cars like an M3. The Gs400, because of its weight penalty and auto tranny, will get beaten by an M3. The Acura CL, doesn't even break into the sub 6 sec 0 to 60 range. These japanese cars are way more soft, lux and smooth than an e36 M3 and are designed for a different market. They stand-up better (in terms of performance) against their intended rivals, the 540a and the 330.