The sound, as I've previously mentioned, is good. However, just as Bad Company 2, it lags from time to time, and occasionally fails to play the reloading sound. I've played the game on both the PS3 and PC mind you. With the PS3 being setup to 5.1 Surround Sound, and the PC using regular speakers. Both versions had the problem. You want a game where character models move more realistic? Try Operation Flashpoint Dragon Rising.
About the graphics. On consoles, I can tell you that Killzone 2/3 and MGS4 looks quite a lot better than the console version of BF3. The PC version on highest setting in SP, I've yet to see. I have, however, seen the Multi Player on highest settings, and it certainly doesn't have the detail of some other games. Overall it looks good, but lacks in the small details.
What games can you actually say look better then the PC version of BF3, on a system that can run it at the highest settings ?
It has extremely high detail with everything at the highest settings and at a high resolution. The only game I have seen that looks better is witcher 2, and it would be alot easier to make look like it does. Shooters have so much more going on then adventure or RPG games. The dust from explosions, and the debris flying through the air looks fantastic.
I have played a good bit of BF3 on PC and the 360. I have never heard the sound lag. I play both versions on the same 5.1 high quality sound system. The only shooting game I have played with better sound is socom confrontation, and that was just because that game seemed so accurate and crisp. The bass timing and quality in BF3 is amazing. My SVS PB 13 ultra actually gets a workout from the game. It seems like they took the time to think about people who have a decent system, instead of just making it sound decent on cheap sony HTIB systems. The midrange is also very convincing and tight. Turn your system up to reference levels and play this game, and you can't tell me it doesn't scare you to death. One thing with the sound is that this game likes to be played really loud. There are many sounds you don't hear until you get close to reference levels. I honestly can't believe anyone would say this game has bad sound, unless they just have junk speakers, or are not playing it at decent levels.
As far as the graphics go, they are not that great on consoles, but are actually pretty good for a console shooter. The PC version though looks great at max details on a system that can actually max out the game, and looks better then any console shooter even at it's lowest settings, or any other shooter made for that fact on any system. BF3 and witcher 2 on PC are probably the best 2 looking games I have ever played. What games can you actually say look better then the PC version of BF3, on a system that can run it?
All of my opinions though are based on multiplayer. I haven't played MW3 single payer at all, and have only played maybe an hour of BF3 single player.
My comparison for which are better
Sound BF3
Graphics BF3
Strategy BF3
Leveling player BF3 (MW3 is just to easy to unlock guns an equipment)
satisfaction of a kill BF3 (It's just to easy to rack up kills in MW3, when I get a kill in BF3 I feel i earned it)
Ease of getting in games MW3
Ease of getting in games with friends MW3
Pick up and play MW3
control mechanics MW3
Teamwork MW3 ( BF3 requires more teamwork, but they way the chat system is setup, and how hard it is to get people to use their mics makes MW3 easier to actually get people to work together)
It's hard for me to recommend one over the other. I like BF3 better if it's just me playing by myslef, and actually liek BF3 alot better then COD, but I like MW3 better playing as a group. MW3 is just so easy to get a group together and be in a game playing quickly. In BF3 you can only take 3 other people into a game with you, and 9 out of 10 times at least 1 of you gets put onto the other team, then you have to keep checking to try and get that person to find an open spot to switch to your team. If there is more then 4 of you, it makes you go to a server browser and try and find a server that all of you can fit into together, which is sometimes impossible. That's almost a deal breaker for me, and blows my mind that they made BF3 like this.
If I had to keep only one of the games, as much as I hate to say it, it would be MW3, just because I like to play with larger groups of friends, and BF3 makes this sometimes impossible, or complicated and time consuming. I really can't believe they would make such a strategy based game so hard to get teams together that will actually work with each other and use strategy.