Utility
Neither the BMW X3 nor the Lincoln MKX has a marked advantage when it comes to seating capacity.
There's no clear winner between the BMW X3 and the Lincoln MKX in terms of transporting cargo.
Towing is significantly more the BMW X3's forte than it is the Lincoln MKX's.
Dimensions
The X3's tank is about the same size as the MKX's, though the MKX's is somewhat bigger.
The BMW X3 and the Lincoln MKX compete for the same parking spaces.
Convenience
The BMW X3's fuel tank will need to be replenished somewhat more often than the unit in the Lincoln MKX.
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 X3 to the dealership as the MKX.
The BMW X3 won't save you much money at the pump compared to the Lincoln MKX.
As far as gas mileage, the BMW X3 and the Lincoln MKX don't differ much.
When it comes to MSRP, the Lincoln MKX costs approximately as much as the X3 (though the X3 is a little cheaper).
Handling
With their similar turning radii, the BMW X3 and the Lincoln MKX most certainly handle approximately the same into and out of tight spots.
Drivetrain
The BMW X3's engine is substantially smaller than the Lincoln MKX's. Note that a smaller engine usually has to work a little harder; on the flip side, smaller engines are often cheaper to fix.
The BMW X3 has no lessons to learn as far as pickup from the Lincoln MKX.
Comfort
Taller drivers will significantly enjoy the extra head room in the MKX's front cabin compared to the X3.
The ampler interior dimensions of the Lincoln make it substantially more spacious for your passengers than the BMW.
Warranty
The Lincoln and the X3 have the same basic warranty.