Currently have a E92 M3 also had a E46 Convertible.

The M3 is by far more comfortable, especially the E92. Easier to get in and out of. It has/had quite a few of the creature comforts. Bluetooth, great stereo, Sat radio a back seat!! LOL (Factory 996 Bose is horrible, but the engine noise with the top down makes up for it The BMW has multiple suspension settings for comfort and sport modes. Better for long distance driving.

The 996tt is amazing!! But in sport mode all the time, which is a good or bad thing, depending on your perspective. It feels so much more powerful and is much more fun to drive. I use both as daily drivers and can not really complain about either of them.

But I am enjoying the 996tt so much I am actually considering selling the E92, better stereo and more creature comforts are losing out to the sheer joy of driving.

Just my two cents.....