2024 Mazda CX-90 Turbo S vs 2022 BMW X5 40i

You are correct. However, I would much prefer a 70-120 MPH time. Anyone who does a 0-60 "drag" on the street is asking to get a reckless driving ticket. Yes, you could get the same on the highway, but the exhaust sound level should be lower.
Yep. I've never leased a car before, but I always hear about BMW in particular having great leasing options. Plus, you'll never have to worry about out-of-warranty repairs if you lease.
One thing I don’t like about leasing is you get locked into their schedule, and won’t have the wiggle room to take advantage of better offers that may be available at other times.