If you're leasing then BMW is the better buy as they lease much better, although probably a bit more expensive than before due to current market shortages. I think an X3 M40i would be a better choice. I personally find the ride of the X3M harsh. Wife and I had it for an overnight test drive (used with some miles and good tires) and it caused our dog to get sick and was rough when in the city, which goes against the point of an SUV. Coming from a Subaru, the M40i trim will provide enough thrills, as well as more low down power (compared to X3 M) and a cheaper lease.
As for the Macan, its a sweetheart in S, GTS, or Turbo trims. Feels like a hot hatch, very fun and composed, and high quality. The seats are also much more comfortable. That being said cabin tech is a bit older/less intuitive (although Apple CarPlay solves that) and the interior space is much smaller, more so equivalent to X1 in size inside, and lease rates will be much more expensive. The Macan is a better car to finance since its resale value is best in class.
I'd also take a look at the new Genesis GV70, GLC43, and SQ5, all decent choices.
Good luck!
