I have to believe this was discussed at some point, but I could not find a thread directly on point (though I have yet to visit a forum, this or anyone else's, with a decent search engine). At first I had my sights set on a 3, but I found the seats too uncomfortable. So then I checked out the S some more. Amazing acceleration, but (for someone spoiled by a Porsche Cayenne Turbo) not quite the handling I would prefer. However, I have only driven S's with 19" tires. Has anyone compared the handling of 19" versus 21"?