First of all, I'm new to the site and thank you all for the great comments.
Secondly, not to sell short the MB...I think folks are buying the C-Class are looking for the MB status. The MB E-Class and above owners actually frown upon the C-Class and carries no status with them according to several MB folks I know.
I also forgot to mention in my previous post that I also drove the 04 Acura TL. Great car if you're looking for something fast, however short on luxury. I'd choose the TL over the C-Class and my first choice being the 05 ES, luxury features superior and more value for the money.