Subaru or Honda or any number of other manufacturers will offer the stuff that makes the drive more comfy:
- xm radio
- auto headlights
- auto dimming mirror
- remote start for cold days
- rear window wipers
- ipod integration
- steering wheel controls
- heated seats / steering wheel
- dual zone climate
- built in gps if you like it
- bluetooth
- leather seats
I've owned two BMWs, an audi, a toyota, a subaru, a honda and even a lotus. In my experience the expensive cars are .... expensive. After about a week driving a BMW you dont really notice the firmer steering, it just feels normal. It's fun, but in 20 mph traffic, its... not. Now I admit, driving a subaru after driving a BMW will make the subaru feel awful, but just like switching from coke to diet coke, after a week or so you don't really notice that the subaru isnt quite as responsive or the steering isn't as firm. You adjust and get used to it.
What I found really matters is bluetooth, leather seating and iPOD integration. That makes a drive more tolerable. The rest is nice, but not missed.
I'd spend a $30K on a nicely equipped mid range car rather than trying to deck out a German one. Better yet, I'd ask myself why you tolerate such a commute in teh first place
