This comparison should be called the Battle of the Bulge, and by the bulge, we're talking about those V12 engines hiding beneath the hoods of both cars, or the bulging wallet required to purchase either of these German behemoths. BMW has gone all out on their range-topping Seven; power comes in the form of a massive 6.6-liter twin-turbo V12 producing 601 hp and 590 lb-ft of torque, which is considerably less powerful than the S65 but returns a matching 13/20/16 mpg city/highway/combined. Size-wise, the M760i and S65 share similar dimensions, but the BMW somehow manages to offer both superior passenger and trunk space, making it the more practical car to live with if that's all you care about. Unless you are really knowledgeable about cars and can appreciate the subtle differences in ride comfort, the BMW feels just as refined and comfortable out on the road but feels cold and clinical on the inside, which counts in the S65's favor. Both offer more safety and tech features than most would know what to do with. As with most things in life, good things come at a cost, but to go beyond good, costs even more, and that's the case with the BMW M760i xDrive and Mercedes-AMG S65; the BMW is great, but the Merc is better, and for that, you'll have to pay.