This was my first "real" car, so perhaps I'm biased, but I am still in love with my 2001 CL 19 months later. It handles wonderfully, the amenities are very nice, and the power blows away everything in it's price range. (except the Maxima, which can't touch the amentities/value) Personally, I can forgive Acura for the cheesy fake-wood; it's not a big deal to me. But I am a little disappointed with the steering wheel controls for the radio, and the fact that my brakes and tires are already shot.
The Engine! 6 cd changer in-dash is very nice. Xeon headlights are great. Trunk is huge and the ski door into the back seat is very handy.
Better steering wheel controls. Higher quality brake parts, please. At least offer standard transmission for those of us who enjoy driving. And a convertible option would be quite nice, but I realize that's a little far-fetched.