The Audi is generally sportier. Overall, I think Audis are more fun to drive than Benzes I also love the Audi's styling and if you're into modding, the 1.8T engine can make very good power with only a set of chips. With that said, the Mercedes will likely hold up better in the long run. Audis can be very reliable if well maintained, but in general I would say that MB still has the edge in reliability. I currently drive an older A6, and am considering replacing it with an older C/E class, just because I would like a car that will cost me less in the years to come.

Oh, and one huge advantage is if the Audi is a Quattro. Even with all-season tires, Quattro is an excellent drive system. It can get through snow with ease, and even on dry pavement it provides the safety of 2 additional wheels driving the car. Even with ESP, RWD Mercedes cars are sometimes a handful to control in bad weather, although I do love the feel of RWD in enthusiastic driving situations.