Finally...
In the last three months I had been thinking whether I should get a TSX or a 325i, and finally I got the 325i. I did the comparison, lot of research like many of you and leaned towards TSX in the beginning....
With the handling, name brand, a Bimmer is definitely over an Acura. When it comes to price, it is obvious that Germans cost more. You will get less features when you compare a TSX with a 325i plus premium package while you pay $3-4K more. Though, BMW now has special financing(as less as 2.9%), 48K/5-yr free maintenance include brakes, and the 03 models prices are pretty much on sale to leave lot space for 04s', the deal becomes more attractive.
If you believe you get less and pay more for a 325i (w premium pkg), think this way:
Heated front seats-
Do you need a heated seat when you go to the bathroom? After you warm your own seat few minutes after driving, it makes no difference.
6-CD changer-
As far as the 6-CD changer - you can do it yourself for few hundred bucks more. Gas mileage? How much do you save for few miles per gallon?
200 HP Vs 185HP(325i)-
You are overloading your i4 for the extra 15HP
Bi-Xineon headlamps-
Do you look at them while you're driving, do you care how other driver think of your strong lights?
17 inch wheels-
Better gripping?
I struggled so much in the past to convince myself to buy a dressed up Euro Accord at MSRP, but with the better price, free maintenance, and financing, it took me no time to think buying the 325i.
Few years down the road, just like the Miata, TSX will no longer sustain to ask for MSRP and your up-front premium/interest would be paid in vain. If you still like TSX, don't rush now, it will push up the demand and make Acura more arrogant, hence make big $$$ out of the consumers! Bottom line, I like Acura and TSX, nevertheless, the supply and demand drives everything but not necessary a rational phenomena.