Handling
With their similar turning circles, the Audi and the BMW X5 most certainly handle roughly the same into and out of tight spots.
Drivetrain
The Audi Q7 has a larger engine than the BMW X5. Note that smaller engines are often cheaper to fix, but smaller engines can be stressed more.
Torque equals pickup, and the Q7 will have picked up and gone by the time the BMW finally gets moving.
Utility
Neither the X5 nor the Audi Q7 has a marked advantage regarding seating capacity.
There's little the Audi can tow that the X5 cannot.
Comfort
While the front cabin in the Audi Q7 offers a bit more head room than the X5, there really isn't much of a difference.
While the rear of the Audi Q7 provides a bit more head- and leg-room than the BMW X5, there honestly isn't much of a difference.
Dimensions
The Audi Q7 is substantially heavier than the X5.
Your wallet will hurt more every time you fill up the Audi Q7 than the X5 because of its bigger tank.
The BMW X5 and the Audi Q7 compete for the same parking spaces.
Cost
With respect to MSRP, the Audi doesn't cost much less than the BMW.
Overview
The Audi Q7 and the BMW have the same basic after-sale protection.
