I just ordered a new BMW, but the Audi's do have nicer interiors. Whether or not you like the design, the materials are of higher quality and there is greater attention to detail in the Audi interiors. This has been documented by many car magazines. I remember reading one analysis that broke down the manufacturer cost of the interior materials, and Audi came out ahead. They attributed this to Audi's scale of economy being part of the VW group as the reason it can produce better interiors than BMW and Merc and stay cost competitive.
I must say, though, that the new 7 and 5 series leave little to be desired in terms of interior quality, and I'm sure the next 3 will step it up a notch.
Audi is very unwise to be belittling BMW in their new commercials. The next 3 series is going to obliterate any Audi offering in so many ways as a result.
I think the new 335is is evidence that BMW as a company has an ego and does not like to be in second place (to the S4). Most car companies would have waited until the next generation to one up the competition, but BMW came out with the stop gap 335is in hopes it will beat the S4 in the magazine comparos until the F30 platform arrives.