Beemer. Those Audis are a bit dull to drive and its spec is a bit naff. No Xenons is an immediate no for me. The beemer is nicely spec'd.
Also the Audi is end of life and the 3er is still only halfway through its life.
(but then I'm biased as I have a fully loaded F31 330d xDrive PPK
)
Oh and edit - the adaptive headlights are utterly brilliant, we call them Dancing Lights on the bm forum (these are led but xenon work the same):