The acceleration is more than perfect with the volvo, the highest speed i got was 240 at hurghada road, and the feeling was like ur driving on 60 km/hr.
The c-class also has a good acceleration for the 156HP new engine. Finally, i doubt that the BMW acceleration is good for a heavy body & only 136HP, again if you are looking for perfect car with everything ur dreaming of BUT not looking for early re-sale then go for S-60