The interior of the 3 puts the S to shame in the following ways:
- more interior headroom
- quicker and smoother UI
- setup for transition to FSD
- interior camera
- lighted vanity mirrors
- coat hooks
- more storage in center console
- more interior storage
- better outside visibility
- better interior air distribution
- smartphone storage and charging
- easier entry/exit through doors
- AND FUTURISTIC interior as opposed to traditional old school (why don't they put physical buttons on smartphones anymore?)
Those are a couple of things off the top of my head.