Audi is better value for money, but Merc is better for interior design. (W205 gen)
It all comes how and when you use it. Audi A4, sadly, doesn't come with the Audi Virtual Cockpit in Pakistan.
I believe Audi 1.4 has slightly less power output than C180 1.6 engine. However, remember there is always that doubt about a second hand used car. Audi on the other hand would be brand new.