The Audi is a better road car than the current (or formerly current) M3. Plus keep in mind that a 335i costs almost 50k as well. Dream on if you think you'll get a new one for less than 45-46k. Sure some people may prefer an M3 on the track, but the S4 sounds better, has more torque, has a better interior, and handles just as well below 10/10th's. Some reviews actually prefer it over the M3. You have to drive the M3 like you're mad at it to get the most out of it, which gets old after a while. Plus show me the data where the 335i has killed the S4 resale, because I don't actually see it in the numbers yet.