Neck and neck until the end but . . .

Not long ago, the BMW 320i and Mercedes-Benz C200 would have had their model designation badges removed before they even left the showroom.

Behind the allure of tri-star and propeller badges was the reality of wheezy base engines and specs often leaving execs cranking window winders.

That’s no longer the case.

Today’s 320i and C200 start from within a whisker of each other — $60,500 and $60,900 plus on-road costs respectively — and these days are handsomely equipped.

Each gets 18-inch alloys, dual- zone climate control, push-button keyless start and sat nav with USB, AUX-in and Bluetooth connectivity.

Also standard in both are front and rear parking sensors, blind- spot monitoring and technology that can detect the size of a parking spot and automatically steer itself in, with you modulating the throttle.

In the BMW you get a surround-view camera, where in the Benz you get only rear-view.

Keyless entry is available on the 3 Series and is an option in its rival.

The C-Class counters exclusively with a digital radio, collision-detection and avoidance system, and nine airbags, adding rear-side and driver’s knee protection to the dual-front, front-side and full-length curtain cover in the 3 Series.

Slide into the driver’s seat and the Benz immediately shows it’s the newer car, out this year almost three years after the latest- generation BMW.

There are many colours and textures available in the C-Class but our silver/piano black example kept things simple, allowing the S-Class-like design to shine.

The standard plastics are neatly matched, even if you don’t go for the stitched-leather-look upper surfacing.

Five circular air vents line the dash and the climate controls below them can be accessed intuitively and look classy, with an analog clock between them.

The deep and supportive seats are matched by lushly padded armrests with softly damped door handles and power-window switches straight from the S limousine.

By contrast, where BMW’s 7 Series limo shares much of its design with the 5 Series large sedan, this 3 Series instead borrows cues from the cheaper 1 Series.

That’s evident in the harder and darker plastics, thinner front seats and more basic instrumentation.

For example there’s a monochromatic trip computer display between the speedometer and tachometer of the 3 Series, where in the C-Class you get a larger colour display.

There’s also a shallow console storage box in the BMW and no extra tray beneath the climate controls, where Benz provides a big storage box with a sideways-split-opening lid and covered, secondary storage area.

The BMW’s iDrive infotainment system, however, works with greater ease than its rival equivalent, dubbed Comand, which you need to option for $2300 to get the full system — as fitted to the test car. It adds an 20cm display, voice control, internet access, 10-gig music register and replaces the standard, aftermarket-looking Becker sat nav and is worth every cent.

Even the optional Comand system struggles to fully match iDrive, though.

Both get a rotary dial positioned on the centre console but in the Benz there’s a “hood” that wraps over the dial and features home, back and options buttons. It is a bit clumsy to get your hand around, so can’t beat the ergonomics of its rival.The BMW rotary dial is flanked by radio, media, telephone and nav shortcut buttons in addition to home, back and options, which makes flicking between functions faster and easier.

The 320i has some other advantages, such as a traditional gearshift lever versus a stalk beside the steering wheel that all testers found less intuitive to use.

Its rear-seat backrest splits 40:20:40 to allow load-through of long but skinny objects while the outboard rear passengers remain seated; though both contenders here have similarly wide boot cavities, each claiming 480-litre volume.

The C200 has slightly more rear legroom, particularly in the centre position, but headroom is inferior, partially due to the panoramic sunroof fitted to our test car.

Both make an identical 135kW of power but the Benz trumps the Beemer for torque, with 300Nm versus 270Nm. In either case, though, thanks to an efficient turbo that latter figure is lathered over the rev range from 200rpm in the C200 and 1250rpm in the 320i.

The C200 gets a seven-speed automatic transmission, one down on its foe.

Claimed fuel use for both is 6.0L/100km and each lists an identical 7.3-second 0-100km/h.

It really is that close.

The Benz feels faster on the road, however, particularly during rolling acceleration on the move.

The C200 engine sounds raunchier and more refined, which is surprising given the (synthetic) note of the 328i sounds good where this 320i can sound strained and feel stressed.

The ace up the BMW’s sleeve is its eight-speed automatic, which is flawless in the way it picks its gears and amazingly fast to swap between them whether stirred via the paddle shifters or in Sport mode. The Benz seven-speeder is more hesitant and slightly slower on the uptake.

Each model here is on standard wheels and suspension to test their abilities un-optioned. On our test loop of CBD, freeway and country roads, the C200 immediately started to impress.

This new-generation Benz is a quiet car, whether on fresh tar or coarser stuff. Only a faint whistle around the door mirror upsets the silence.

That isn’t evident on the BMW but there is noticeably more road roar in addition to engine intrusion.

The 320i skims over freeway expansion joints and is more settled than its rival on smooth roads. Likewise on reasonably even, loping country roads where there’s just a hint of floatiness but outstanding compliance given the 18-inch wheels.

It’s when undulations start that the standard BMW suspension struggles to keep tight control of its body.

On one back-to-back section of standard 100km/h country road, hitting a particular bump sent the 320i crashing into its bump stops then floating enough at the rear to activate its stability control.

Over the same bump, the C200 proved far more disciplined and also wobbled my passenger less over wavy, broken bitumen.

The BMW 3 Series always has been touted as the sports sedan of the executive class, and on smooth roads the dynamics of this 320i are exemplary. Its rear-wheel-drive chassis feels light and beautifully balanced.The C-Class feels heavier and it isn’t quite as agile, though there is less body roll from its firmer suspension and it inspires more confidence in its driver over all road surfaces. Even the slower, but more mid-weighted steering response of the Benz reflects its more measured approach.