Handling
With their comparable turning radii, the Mercedes-Benz M-Class and the Audi Q7 quite certainly handle about the same into and out of tight spots.
Drivetrain
The Mercedes-Benz M-Class's engine is a bit smaller than the Q7's, but not terribly so.
Torque is the force that lets you accelerate quickly, and in this respect, the Audi Q7 isn't much more powerful than the M-Class.
Utility
Drivers with frequent kid-duty might favor the Audi over the M-Class.
There's no clear winner between the Mercedes-Benz M-Class and the Audi Q7 when it comes to hauling capacity.
Convenience
The Mercedes-Benz M-Class's fuel tank will need to be replenished slightly more often than the unit in the Audi.
Comfort
While the front cabin in the Mercedes-Benz M-Class offers a bit more head room than the Audi, there honestly isn't much of a difference.
The Mercedes-Benz M-Class provides more head- and leg-room to your passengers than the Audi Q7 does.
Dimensions
The Audi Q7 is significantly heavier than the Mercedes-Benz M-Class.
The M-Class's tank is approximately the same size as the Audi Q7's, though the Audi Q7's is somewhat larger.
The M-Class and the Q7 compete for the same parking spaces.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs roughly the same to get the Audi Q7 to the dealership as the Mercedes-Benz M-Class.
The Mercedes-Benz M-Class won't save you much money at the pump compared to the Audi.
The Audi Q7 doesn't pale in comparison to the Mercedes-Benz M-Class when it comes to fuel economy.
With respect to MSRP, the Audi Q7 costs roughly as much as the M-Class (though the M-Class is a little cheaper).
Warranty
The Audi and the Mercedes-Benz M-Class have the same basic after-sale protection.