Sir with due respect:
2 litre engine (that poor 1GFE has to pull more then 1500KG) , rear wheel drive...(that is unique only for a commercial producer like Toyota, BMW is a premium sedan manufacturer and I do not remember any FWD from BMW).
All the features you have mentioned are standard equipment on an E46 (North american), plus rain sensing wipers, heated seats and S/R were standard on Premium Package.
Just for reference purposes, this is a 14 year old C class and I can assure you that my Brother's E46 had much better interior and quality due to intense competition with W202.
I cannot guarantee about used imports but even the most fierce competitors of Bimmer can not raise any eyebrows on its design or reliability.
I highly disagree to that, even a 7th gen Corolla or Civic has much much better looks (personal thought).
Rear legroom is the only front at which Toyota can excel, but this alone cannot be a good reason to spend nearly 2M Rs.
Corolla, LandCruiser, Lancer, Crown, Civic and even the newer Accord has well past the 30 years mark, their name is till the same.
BTW, I remember that the till 35th anniversary it was still Mark2 (Regerea or something).
It was just to change the brand name and negative impression of the car.