To me, generally a car is an SUV if the platform is raised so
that it can or (looks like it can
)
go offroad - a sporty activity so an SUV - Sport Utility
Vehicle.
A MPV is one that multi purpose in nature, like having a big boot,
extra rows of seat...
Citing examples for same manufacturer,
Mitsubishi Grandis, Colt, Colt Plus can be considered MPV -
difference being the size while Mitsubishi Airtrek Turbo, Outlander
are considered SUV
Just my opinions
Best SUV:
Offroad Capabilities: Hummer H1/H2, Land Rovers
Performance: Cayanne Turbo, ATR,
Versatility: XC90 (and looks too)
Low Price: Tucson, Vitara, Sportage
Value-for money: CR-V, RX300