Man is this funny. ///M is definitely for Marketing (boo hoo). The BMW Ad Agency is must be dancing around throwing High Fives; the Audi Agency must be wondering if their contract will be renewed next year.
That's clearly photoshopped. And that would be cheating, because BMW doesn't make a supercar so it's not fair game. M3 over an S4 is fair game, though I have to admit that BMW played a little dirty as well. An M3 will eat an A4, which is what is pictured and not an S4.