I'm in a unique position to have a V40 sat on my drive alongside my Mercedes.
Swallowing hard to bring myself to say this, the V40 has the edge over the A-Class in terms of performance (it really is a nippy motor, especially the 2.0d) and the seats are a tad better than the Merc, though where the Volvo falls over in my view is the centre console....way too confusing, too many options all bunched together and a computer interface that can drive even the most technical person mad (I come from said background), this is where Mercedes have in my view got the balance just right.
Features aside, things like DAB in my view should be standard on something like a Mercedes, but there not. It's these things that will cause people to walk away from a deal. If other entry level manufactures can include this as standard, then really no excuse from a premium manufacture.