Sorry if my post was a bit sarcastic... This is a great forum and I fully agree to keep it civilized.
I belive the competition to the E90 will differ from market to market. In Norway the biggest competitor is the A4 due to lower prices and more equipment. The C-class is higher priced than the E90 and therefore less competitive in the market. The 9-3 and S40/V50 give you more value for the money and will therefore cover a bigger crowd.
When it comes to driving skills, there are no real competitor to the E90 at the moment. The nearest match will be the E60.
For the future I belive the new C-class will give some good competition as well as the G35 and IS I guess.
Unfortunately the Norwegian tax system is not made for people that love good cars. As an example the 330i starts at USD 100'. That's before you start adding the extras