OK...all of what you say is true. You know, however, that the BADGE on the BMW MORE than makes up for all the rest of this, right?
Cuz they're selling 3-s like HOTCAKES, man, and have been for a decade. If all you say is true and common, that BMW makes an objectively inferior car to Acura, the ONLY thing keeping BMW in business is PRESTIGE. And, this level of brand cachet cannot be matched by Lexus. Lexus may have been close for a while, but they've slid backwards because the competing japanese brands' cars have gotten better.
You also need to remember that women are 50% of car buyers and chicks DIG BMWs. Guys know this and buy BMWs and do things BECAUSE chicks like them. I know, I know, a stunning revelation.
This IS is entering a crowded marketspace and is overpriced. BMW owns the small sports sedan niche anyway. The TSX does well, surely the IS will too...just not phenomenally well. And, if they are talking $43k for this car, whoa. Look at Lexus' sales figures, tho...the GS is brand-new and not selling particularly well. They sell ASTOUNDINGLY more 300s than 430s, and have for some time.
Everyone is paying so much attention to the bigger engined models, but it is the smaller ones that drive profits. The TL is the best-selling luxury car this year so far and has been either the best or #2 since just after its inception.