Mercedes-Benz has taken the top spot away from Lexus and BMW for 2011. What was supposed to be a close race between BMW and Mercedes-Benz for the number one luxury car maker turned into a run away win for Mercedes-Benz.  The appeal of the new Mercedes-Benz line up proved to be just too much for BMW as the final tally showed a large increase in the C-Class and the M-Class sales.