How would you rate dry road handling of 4matic?
But would think no. of guys who have had a chance to do back-to-back drives of S550 4Matic vs S550 w/ABC on varied local roads (not just a few blocks around dealer) will be rather small....
Another important variable to carefully consider is tires...IIRC, S550 4Matics are delivered w/all-season (some joke "no season") tires....and S550 w/AMG-look and ABC often have ContiSC2 summ perf tires....even in dry conditions and temps <45F, my understanding is grip of tires can vary signif vs temps....w/important implics for braking/handling....
Does ESP, BrakeAssist, etc operate faster/smarter when networked vs a more "digital" suspension set-up like ABC, as opposed to Airmatic?

It's an interesting debate for guys in places like NYC/Chicago, esp those whose commutes tend to be on relatively flat, decently-plowed urban/suburban pavement and whose home driveway is relatively flat....the relative value of proper winter tires/wheels vs AWD (often w/all-season tires
).....Does (considered overall for 12mos/yr) an S550 w/ABC (and outfitted w/proper winter tires/wheels for those 5mos/yr of <45F weather) actually brake/handle better, more safely vs an S550 4Matic (which prob still needs winter tires/wheels 5mos/yr for optimal perf/safety), w/its prob less confidence-inspiring handling during the 7mos/yr of semi-decent Eastern weather???....



