Entry-level German prestige sedans go head-to-head in our latest luxury-car comparison

Numbers and letters

Before BMW figured out how to count from one to eight and Mercedes-Benz started filling in its alphabet of models, the 3 Series and C-Class sedans were where the model ladder started.

All that’s changed now of course, there’s 1 and 2 Series Bimmers and affordable X-model SUVs as well. Mercedes-Benz has embarked on a similar model expansion with a family of smaller cars and high-rise wagons.
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https://www.motoring.com.au/bmw-3-series-v-mercedes-benz-c-class-2020-comparison-123006/