In a nut-shell...
The 325e (or eta) has the M20B27 engine, it's is a low-reving 2.7l car. It puts out 122Hp which is kinda low but puts out 170ft/lbs of torque which is pretty good. They are tuned primarily for economy driving and in good tune will get about 30mpg. They can be fun to drive off the line, but their low-reving low-HP status leaves them in the dust in most matches.
The 325i has the M20B25 engine, it is a higher-reving 2.5l car. It puts out 170Hp which is conciderably better than the eta but puts out much less torque than the m20b27 (i can't find the figure now). They also have a much higher redline. This means worse fuel economy but better performance in almost all respects except low-end running, where torque is more a factor than HP. There are also a lot more goodies available on the aftermarket for the i
For economy: 325e > 325i
For low-end toolin' around and DD'ing: 325e > 325i
Impressing your friends: 325e < 325i
Passing that semi at 60mph: 325e < 325i
Mods, mods, mods: 325e < 325i
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