Okay I found the link it came from a Car&Driver report. It states the M3 and C32 have identical 0-62mph times and then read the second to last paragraph on opening page and it states the true top speed of 175mph for the C32. Here is the link...

http://www.caranddriver.com/xp/Caranddriver/previews/2001/June/200106_preview_benzs.xml

Now I know you little rice boys think the faster car is determind by 1/4 mile times but guess what its actually determind by *gasp* TOP SPEED.