Hi !
I got a chance to drive 2007 X3 today. It was with sport pkg and 19" wheels. The new engine is nice, also the new 6-speed automatic is very good. The ride is quite stiff... hard, almost uncomfortable on bumpy roads.
For comparison, I drove also 2006 X3 5-speed automatic with std suspension and 18" wheels, it was a bit more comfortable to drive.
But what comes to difference of performance, there is a big difference. 2007 model has a lot more torque in low rpm and it keeps the rpm low in city, also the 2007 model is a lot faster, especially when you drive up the hill, where you really can notice the difference, there 2007 keeps going and accelerating when 2006 seems to have asthma