For curiosity only. The Model 3 has lots of advantages (acceleration, charging, emissions, AP, minimalism, etc.) that have killed ICE forever for most of us. So this is a useless discussion. Though, Elon did compare the Model 3 to the Audi A4, in terms of features/segment: Elon Musk on Twitter The cheapest, most barebones 2017 Audi A4 (2.0 TFSI ultra @ $34,900) comes standard with: Three-zone climate control (dedicated rear passenger vents) Leather seats & leather shifter Sunroof with power tilt, slide, and & shade Eight-way power front seats (plus four-way lumbar for driver) Rain/light sensor for automatic wipers & Xenon headlights + LED DRL 10-speaker audio with CarPlay, Android Auto, and dual SDXC slots (64GB capacity each) Heated windshield washer nozzles Aerated glove box Homelink® garage door-opener Trunk storage package (cargo tie-downs, right-side net, and grocery hooks) One-touch up/down and power-retention power windows I was pleasantly surprised. That's a lot of car of $35k.