THE BMW IS NOT BEST IN ANY CATEGORY EXCEPT MAYBE HANDLING, but nobody could see handling.

That's pretty much my assessment. However, the BMW 3er is a good compromise. Not the best at anything, but near the top on everything.

Looks are subjective, but I think the 3er comes in second to the X-Type with the rest of the pack behind.

"Luxury" could need a bit more definition. If this is feature content, BMW is up there near the top if you are willing to pay for all the options. If it is just ambience, then again the 3er is second to Jaguar but near the top.

Acceleration goes to the Acura & Infiniti as you noted, but BMW is well ahead of the rest.

This makes the 3er still a good choice if you want it all. Unfortunately, while not so long ago it was the no compromise choice, today there is no such thing as a no compromise choice.

If I had to buy in this segment, I think the decision between an X-Type 3.0, a 330i or a G35 would come down to who offered me the best deal. That's not "lowest price" - Infiniti would win that. Rather more like best offer for my trade combined with the most off of MSRP. I think I could be satisfied with any of the three, but would have some regrets with any of the three.

I also thing Jaguar is currently in the best position to take the "no compromise" brass ring. It's easier to add HP than to restyle the interior (much less the exterior). Add enough horsies to be as fast as the Infiniti G35 and I think the X-Type would be there.