So a couple of key points coming up about the new B here; the value compared with an E, and the Ride:-
I do agree somewhat with the value issue, and I borrowed a new C Coupe for a day to try and temp my wife into one, since they were only marginal on PCP due to huge discounts on the coupe, and of course they are better spec'd. But like most women, she has a 'style' of car that she wants, and likes the upright seating, especially having to ferry her 82 year old mum around.
So the value isssue is not always the prime reason for selection, and in Sport trim, I think it is well enough spec'd as standard. My 2009 SE W212 (albiet now upgraded) never had ambient lighting, bi-xenons, Becker pre-wire, collision radar, reversing camera, all std on the new B Sport.
The ride issue is more important perhaps
I don't disagree with many of the press reports that try to tell MB that this is not a 'sports car', so keep the ride supply. But I've done a few miles in one now with the 18's and run-flats, and have recently owned a W212 SE on 16's which Autocar once described as 'the best riding car on steel springs', plus I'm a regular user of random hire cars.
My conclusion so far is that the ride is not 'dreadful' and I could live with it long term without any issue (unlike a Z4 that I sold at 5 months old due solely to the hard ride). Apart from obvious 'run-flat' traits, I am confident that it's better than the old one, and no one would get out of it and into a BMW/Audi on 18's and feel grateful for an improved ride.
I'm sure my wife will keep it 2-3 years and never complain. I did suggest that she took up the no-cost 17"/Comfort option, but she liked the look of the 18's too much to consider it.
I think we can all forgive a firm ride if it seems to enhance the handling of the car, and feels refined, even if firm. I could never say this about the old B, as it didn't handle well and was jiggly as well as firm.
The new one feels 'right', and is IMHO very enjoyable to drive and not uncormfortable.
Other issues regarding space are not important for her. But just look at it, it's not meant to be a C-Max competitor with its sliding doors etc. to me it's now meant for the Golf+/A3 SB types who want an alternative.