First off, the age of the car is definitely valid in your car choice- the Acura will be new, which means an easier finance rate, and a better warranty, while the BMW is used, which means no free maintenance, no guarnatee on how the car was taken care of previously, and a higher finance rate.
Comparing the two cars, the BMW is more luxurious while the MDX has a bit of an edgier feel to it, both in the look and the ride.
I personally would go for the MDX- While the X5 has improved from the last generation, it's repairs/maintenance are way too much, and the gas mileage is 14/19 while the MDX's is 16/21- a couple of miles different, and both use premium gas.
As for comfort and leg room, it really depends on the person. The MDX feels a bit smaller than the BMW to me, but unless your 6 feet or taller, it shouldn't be an issue.
Test drive both out yourself, and base your decision off of that- keep in mind that everyone has different preferences, so opinions will very.
Also keep in mind that ALL automakers have lemons- just becuase one person has a horrible car does not make the whole model in general horrible, just read up on the trends of long term owners and see what they have to say about the car.
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