It may not be the most sporty car, but in terms of cost of ownership, the money you'll save on repairs.. and most importantly reliability, you will see, lexus is far superior to a benz.
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which is why BMW and MB always get great reviews, but never top pics.

Conclusion
We remain impressed by the uncompromising quality and finesse that's evident throughout the Lexus SC 430. Many spas aren't this relaxing. Yet the car leaves us hungering for more flavor and driving excitement. This isn't an automobile that'll inspire you to sneak to the garage at night just to smile at its lines. Nor will its ultra-competent moves set your synapses afire. The SC, instead, is the ultimate in splendid isolation--and more than 14,000 buyers annually couldn't be happier.

It's difficult to conceal our admiration for the Mercedes-Benz SL500. Few automobiles do so many things so well--or look so good doing them. From its timeless lines to its Pullman-car cabin to its effortless, exhilarating performance, the SL stirs the senses even as it soothes the soul--a remarkable achievement that justifies its steep admission price. Status is obviously a huge purchase consideration, too: for many shoppers in this imperial market niche, only the three-pointed star will do.

Yet here comes the Cadillac XLR, a car brimming with personality, performance, and astutely integrated, leading-edge technology. Does it take the crown from the SL500? Final answer: not quite. The SL has ingot-like fit and finish, and it radiates a poise and sophistication that, frankly, we'd expect of a company that's been building SLs for half a century. Yet that only emphasizes Cadillac's achievement. The XLR is a world-class roadster that, right out of the box, is nipping at the heels of one of the most legendary two-seaters in the business. Factor in the XLR's $10,000-plus price advantage, and it's a safe bet that Cadillac should have no trouble selling the 5000 or so XLRs it's aiming to build this year.

For now, the Mercedes-Benz SL500 remains on top. But the arrival of the Cadillac XLR proves an age-old adage: It may be great to be king, but you're never safe on the throne. Just ask Elvis.

auto enthusiast magazine

Mercedes sells only the long-wheelbase (121.5 inches) version of the S-Class in the United States. Even for all of its size and generous interior room, though, the Benz is no porker. Curb weight (4201 pounds) is second-lightest in the group. With the low mass and a new seven-speed electronically controlled automatic transmission, even with "only" 275 horsepower, the S430 manages to keep up with the more-potent herd. The new automatic also improves driving finesse. Wrote one editor: "You can decelerate gracefully without the brakes--so closely spaced are the seven ratios that downshifts are just supremely smooth." The throttle pedal is notable for its fluid response, too--it gives you no hiccups or power spikes when pulling away from a stop.

Aided by an optional AMG Sport package ($5210), which adds 18-inch AMG wheels and low-profile Michelin rubber (and some aggressive body pieces), the S430 sailed through our slalom and braking tests just behind the top-performing BMW. "Confident and serene at speed, with superb handling," wrote one editor. "No surprises when you push this one hard--holds its line through fast sweepers effortlessly." Wrote another: "Steering is not the most communicative, but it's linear and predictable and the tires always seem to have more bite to contribute." And even with its excellent handling prowess, the Benz still manages to deliver a reasonably supple ride (the feeling of a quality ride experience is helped, in part, by the body's solidity).

Mildly freshened two years ago, the S430 remains lean and attractive. The relentlessly businesslike cabin drew mixed reviews, however. "I'm getting tired of terminally black German interiors," wrote one editor. "How about just a little dress-up to put one in a better mood?" Several editors also noted some obvious signs of age sure to be addressed in the new S-Class coming for 2006--including a CD changer parked inconveniently in the trunk and fiddly buttons for the radio and climate-control system. And almost everyone complained about the too-high driver's seat; we found ourselves constantly pushing the power-seat switch to try to lower it down.

Still, the S430 is a solid, capable, status-filled luxury cruiser. Summed up one editor succinctly: "It's not hard to understand why an awful lot of drivers want to be at the wheel of this Mercedes."

What's Hot
• Stout structure
• Vice-free handling
• Prestige of the three-pointed star
What's Not
• Dour interior
• Dated controls
• High price

The LS doesn't trumpet spectacular specifications. Its 32-valve, 4.3-liter V-8 puts out 290 horsepower, second-least in this group, and curb weight is 4227 pounds--about midpack. Yet thanks in part to a robust 320 pound-feet of torque and an astutely geared six-speed automatic, the Lexus cracked off the group's second-best acceleration times, reaching 60 mph in just 6.4 seconds and running the quarter mile in 14.7 at 95 mph. Said one editor: "Engine is extremely quiet on the highway--you can hardly hear it--but it pulls hard when asked and makes great sounds as it nears its redline." The Lexus also returned the best fuel-economy average (20.2 mpg) during our comparison testing.

Only one thing upsets the LS 430's otherwise serene and unflappable demeanor: hard cornering. Unlike the Jag and the German entries, which clearly carry a healthy dose of sport in their DNA, the Lexus would rather stroll through the twisties, thank you very much. Not only does the handling feel greasy when pushed, this car won't even let you drive it to the limit. On two separate occasions, we had barely hurled the Lexus into the first tight corner of our handling loop when the standard Vehicle Stability Control (VSC) system stepped in and cut the power. This isn't a mild trimming of the throttle, mind you. No, push too hard and the VSC hits the brakes and cuts the power. At the same time, bells ring, whistles go off, sirens blare (well, there's a lot of electronic screaming, anyway). One of our drivers even activated the car's precollision system. "When I powered into the first tight turn, the VSC intervened hard and the presafe thing scrunched me into the seat with the seatbelts."

If your idea of a good time is briefcase-spilling cornering gs, better shop elsewhere . Everyone else, though, will find a lot to like in this Lexus. "Drives easily, capably, and sweetly," wrote one editor. "No funny business. An extremely appealing luxury sedan for the vast majority of drivers."

What's Hot
• Exquisite refinement
• Abundant conveniences
• User-friendly demeanor
What's Not
• Stodgy design
• Greasy limit handling
• Overprotective electronic stability nanny

What's Hot
• Modern styling
• Roomy and sophisticated cabin
• Outstanding handling
What's Not
• Weight-constrained acceleration
• Subpar navigation system
• Front cupholder too shallow