If you want to understand why BMW is doing so well, you should drive this car.

Until the 1 Series arrives in about three years, the 3 Series is BMW’s entry level vehicle. For most other car makers, even those in the luxury and near-luxury (whatever that is) segments, this often means borrowing parts – up to and including platforms and powertrains –  from mass-market vehicles. BMW, on the other hand, builds its entry level car to a standard, then worries about the price. It must work because the company continues to set sales and profitability records, and folks continue to buy the product, even though there are other better equipped and quite capable competitors to choose from, often for less money.

The first thing that hits you when you enter the 3 Series Coupe – other than the roof rail – is the precise look, fit, and feel of the interior. The tightly flocked A-pillar trim doesn’t look like mouse fur. Seams are straight, evenly spaced, and taut. Instrument and switch markings are legible without being overly simple. Every switch, control, and knob has a light but firm feel, and each has a consistent heft. It makes you feel like a precision instrument.

The same holds true for the powertrain. Driveline snatch is minimal. There’s no dead travel when applying the brakes. The gearchange is precise, but not overly light. Feedback through the steering wheel informs, but doesn’t overwhelm. Everything works together.

Which is not to say the 3 Series is without fault. The coupe model’s low roofline takes enough headroom without the optional glass sunroof taking more. This forces taller passengers to rake the front seats back – and adjust the tilt/telescope steering wheel closer – which eats up rear leg room. Hinging the accelerator at the floor, and the brake and clutch at the cowl, gets in the way at times by altering the expected relationship between the throttle and brake. And the center armrest, though it does an admirable job of arm support without affecting the ability to shift, only has enough storage capacity to carry thin items – like credit cards.

A high credit limit might be helpful given how quickly the price rises after checking off a few options. Which you almost have to do because – compared to a vehicle like the Acura CL Type S – the 3 Series has very little standard equipment. If you want a comparable level of amenities, the option sheet is your only recourse.

Yet, no matter how nice the Acura might be, it’s still a modified Honda Accord underneath, while the 3 Series is a 3 Series and all BMW. It meets dynamic and tactile expectations, and feels bank vault solid at all times. Which makes it easier to understand why customers are willing to pay a premium to get a premium experience.