The Enhanced Premium Sound is MUCH better than the crap the E46 came with. Also, the nav, bluetooth, EDC, steering ratio. More neutral handling stock.
The E46 is still more fun to drive though <flame suit on>. I still have mine.
M3 Sedan - AW/Black - 6MT - no moonroof - no folding seats - RAC RG63 - clear bra by Omega Werks