Video reviews are out:
The bulk TP test is impressive. The little nook behind the "rear" seats is a nice touch. I would like to know more about the airbag under the front seat cushion Maybe the bag is under the front edge, the thigh portion of the cushion so you won't submarine under the belt during a crash?
The Smart Four Two still has an edge in a couple of areas. The Smart is still smaller so it's easier to park than the iQ. A certain parking garage chain in Manhattan has a deal where all Smarts gets a automatic 50% discount. Also, the Smart has replaceable plastic body panels. A huge plus in a urban environment. I'm sure insurance companies like that too.