In this test, we compared the Acura 3.2CL Type S against the BMW 328Ci. A simple one-on-one, right? Well, not exactly. That’s because, in the real world of car shopping and haggling, things get a little more complicated. For instance, BMW offers two 3 Series coupe models: the 170-horsepower 323Ci, which bases at $28,990, and our 328Ci, starting at $33,990. Each brings a wide variety of options, which allows you to custom tailor it to your needs but also can quickly inflate the sticker price. A full-deck 328Ci, for example, can cross the $44,000 mark.
Acura also gives you a choice of 3.2CL models. The standard 225-horsepower CL bases at $27,980, while the sportier, more upscale Type S version in our test carries an MSRP of $30,330. Judging only by…