Well I own a 4.4 X5 so I'm a little biased but if it were a manual 3.0 then I would be all over the X5 instead of the Tacoma but it also really depends on what you're needs are. Certainly the utility of a truck bed had it's advantages but if an SUV fits your needs then an X5 with the Sport Package rocks. It should be also noted that a bigger engine is always more desirable but BMW really gets in your shorts when you go to the better engine.