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There is always two opinions on basing competitors, one is size and performance and the other is price, this is because most people set a price limit on their spend and almost always spend within a 2K of this figure no matter what range of cars they look at.
It's only when the price gets silly that actual price doesn't matter and it pure comes down to performance and requirements.
I would agree with swamp that the CTS-V is not an M3 competitor but I could see why someone else might feel different.
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