The new X7 is BMW’s biggest-ever SUV and it aims squarely at large luxury SUVs such as the Audi Q7 and Mercedes-Benz GLS. Unlike some other high-priced models we’ve recently tested, our $84,000 X7 feels worth every penny. The big SUV builds upon much of what makes its little brother X5 such a high-performing model: It uses the same punchy engine and smooth transmission, and has the same comfortable ride, but it has a roomier interior with first-class seating in all three rows.