Performance
As far as horsepower, the Mercedes-Benz E-Class packs quite a punch and will knock the BMW 328 down a few rungs. On the flip side, bear in mind that high horsepower engines often command higher insurance premiums.
Drivetrain
The BMW 328's engine is significantly smaller than the Mercedes-Benz's. Bear in mind that smaller engines can be stressed more; on the flip side, smaller engines typically get better gas mileage.
Torque is the force that lets you accelerate quickly, and in this respect, the Mercedes-Benz E-Class is substantially more powerful than the BMW 328.
The BMW 328 could learn a lesson or two from the Mercedes-Benz E-Class with respect to torque.
Utility
Neither the Mercedes-Benz nor the BMW 328 has a marked advantage with respect to seating capacity.
Convenience
You'll quite certainly take the Mercedes-Benz for a fill-up almost as often as the 328.
Comfort
While the front cabin in the 328 offers a bit more head room than the Mercedes-Benz E-Class, there really isn't much of a difference.
The ampler interior dimensions of the Mercedes-Benz E-Class make it substantially more spacious for your passengers than the BMW 328.
Dimensions
The 328's tank is about the same size as the Mercedes-Benz's, though the E-Class's is somewhat larger.
The 328 and the Mercedes-Benz E-Class 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 BMW 328 to the dealership as the Mercedes-Benz E-Class.
The Mercedes-Benz E-Class guzzles a lot of gas compared to the 328.
Regarding fuel economy, the BMW has the Mercedes-Benz E-Class beat.
Regarding MSRP, the Mercedes-Benz E-Class costs tremendously more than the BMW 328.
Warranty
The BMW 328 and the Mercedes-Benz E-Class have the same basic warranty.