When I was buying an SUV for my son three years ago, I did extensive comparison and came away with the CR-V as the best overall. But the comparison was only among non-luxury compact SUVs at that time. That was then. Now the CX-5 is not just a CX-5 anymore. At the $35-40K range, you should not compare the CX-5 to the X3 or the Macan, but you could compare it to the Volvo XC40. My money is on the XC40 R-Design T5 AWD. It has so much style, performance, and refinement IMO the CX-5 just cannot beat.
Macan GTS - carmine red, agate/pebble gray
991.2 Cab - gt silver, black/bordeaux red, manual, SSK, PSE
991 Turbo S - sapphire blue, espresso