>actually has a larger cargo capacity than the X1

You have just discovered that SUVs are large because some people want their cars to be large. They come with all the downsides of that and not much of the upsides.

They don't come with all the downsides. They externalise the reduced forward visibility for people behind you, the headlights spinning onto other users' cabins, the running over of toddlers, and, my favourite, the driving in the middle of the road rather than risk getting mud on their fucking tyres

No tax rate is too high. Rebates for agricultural workers maybe.