I had a 2018 SQ5 before my 20 M340i - i agree with everything you’ve outlined.
I think what stands out for me is the
- audio system (I had the B&O in the Audi) - the Audi’s system is SOOOO much better than the Harmon Kardon in the BMW.
- Ambient lightning was a lot more dramatic in the audi
- loved my red diamond stitched seats in the audi - made the interior for me
Other than that - BMW all the way - no comparison in driving at all - and sounds so much better. Only thing that keeps bringing my eye back to Audi is their interior design and quality of materials like you mentioned.