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I personally could not feel the difference in acceleration between a 328i and a X1 28i, other than the 328i sounds a lot more aggressive. I drove both to 120mph, and the 328i might be a little more willing to keep accelerating at above 110mph. Just had a stop light beef with a late model MB C350 in my Xdrive 28i, and I was reeling him in by the the end of 2nd gear....did it have 300 horses? BMW just don't want to over advertise the cheapest model, and most car magazines are simply copying BMW's official claims.
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