That's because it is the entry level C class (the 2.8 engine is out). Which means in terms of price MB has to position it to compete with the 323 e90 in Canada (which btw also has similar performance numbers to the C 300).
In terms of content, I agree MB have begun to include more things in their cars than the competition - not just C class but ML class as well-it actually comes pretty well equipped right out of the box. And this is a good thing.
2012 335i, saphire black, coral red leather interior, sport line, sport suspension, 6mt, premium package
2011 Lincoln MKX, black on black, premium package - that's right! Techno-Groovy baby