The document compares luxury automakers Mercedes and BMW, outlining their histories and focusing on key differences between the brands. Mercedes was founded in 1926 as a division of Daimler AG and focused on luxury and comfort, while BMW started in 1916 making aircraft engines and shifted to automobiles and motorcycles, emphasizing powerful engines as the "Ultimate Driving Machine." When choosing between the two brands, the document notes BMW has a slight edge in safety and performance due to its focus, while Mercedes is improving engines but BMW remains unmatched; however, both brands are highly expensive.