I think bmw is ahead in terms of luxury from both mercedes and audi and other companies...when it comes to big cars, s-class, 7-series an a8. In small cars, to me the jaguar XF looks amazing from inside an outside both. and both models, the current one and the previous one are amazing cars. I'm not completely sure but I think ~80lacs can buy you a used XFR top of the line car from UK (previous shape) which is a great car.