Plus Pack adds bigger wheels, massive brakes and allows you to order it in blue which is an M Sport Plus exclusive colour.
Personally I would avoid the Plus Pack as nothing there really enhances the car, shame about the colour thing though.
The equivalent A4 will be along in three years time as the 3 series is a totally fresh model and the A4 came out to compete with the old 3 series...
Cheers. Glad you replied! I didn't actually realise the 3 series is a totally fresh model. I've always preferred the interior of Audis and was leaning towards them however a friend has just taken delivery of a new 3 series and was singing its plaudits. Difference in price between the two is negligible but the 3 series may be the front running due to the freshness of it.