If you're going to be in a car for 3+ hours in a car every single workday, I fail to see a reason why your top priority is not luxury and comfort. I'd dread waking up every morning if I had to spend most of my waking hours in a 3-Series or some cheap commuter car while my "nicer" car sits in the garage.
I'd get an S-Class, Lexus LS, or Range Rover.
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