I will admit that the MKZ might not have better materials than the BMW's but I find bmw seats to be very stiff not sure if its the type for the leather they use but man is it ever hard.This makes me feel so good about the 2014 MKZ I just ordered, LOL
The definition of luxury is very subjective. The MKZ looks as good as any car on the road, has a smooth ride (I admit there are better driving cars out there), and the interior design is second to none. I would think anyone who put that list together would think something like the BMW 5-series defines luxury in this segment. Yet look at the mess that is the 5-series instrument panel compared to the MKZ:
It's not even in the same league as the MKZ from an aesthetics standpoint.