[AstulzerRZD]

Of course the M is better and the 40i has higher limits.

I did not say outhandle, I said Escalade has better steering & body control than a 40i.
Before you add all sorts of sway bar, air suspension wizardry; is the core product satisfying to steer and turn?

Also
capability != feel/body control
capability is geometry, mass, mechanical grip; can capture in a single number.

Handling feel and body control is transient & much harder to measure;
not 1 number, programs have like 100 different targets to optimize for.