The horsepower is a characteristic that majority of car fans pay the greatest attention to. In this case, it is the BMW 5-Series E60 Sedan E60 530 d 231HP that has by 3 % horsepower more than the Mercedes CLS W219, which makes this vehicle somewhat faster. Due to more horsepower the BMW 5-Series E60 Sedan E60 should as well give a bit more efficiency in specific gears.
The BMW 5-Series E60 Sedan E60 530 d 231HP has 2 percent longer wheelbase than Mercedes CLS W219. Thanks to this the BMW is more safe and has a better stability. What is more, longer wheelbase has impact on convenient and more comfortable driving.
The BMW 5-Series E60 has 5 cubic centimeters greater engine capacity in comparison to the Mercedes CLS W219 3.0 V6 (320 CDI) 224HP automatic. As the difference is little, the BMW 5-Series E60 Sedan E60 530 d 231HP should accelerate slightly better, of course if other paramerters are does not play a role.
The higher a vehicle is, the better is the comfort of getting in to it and greater capacity of putting massive amount of luggage to it. The difference at the level of 5 percent in favor of the BMW 5-Series E60 is not big and should not be really noticeable.