2012 Acura TSX 4dr Sedan (2.4L 4cyl 5A)
It's interesting to read reviews from those who traded "down" from a European brand. I did the same, and my monthly lease payment is $120 lower than the Mercedes C300 AWD Sport I traded in. My family actually prefers the Acura for a lot of reasons... the only things I miss are the 6-cylinder refinement and the Mercedes bank vault build quality.
Value equation, even without the tech package (I have a portable GPS that I use, and the base stereo sounds good enough). Xenon headlights, voice-activated phone dialing. Seats are exceptionally comfortable. Car is roomier than my old Mercedes, and rides smoother. Car is the perfect size, very tossable, easy to see out of and park. Tight turning radius. Great gas mileage, with big fuel tank >500 mile freeway jaunts are possible. I love the styling, and the taupe interior looks fantastic. Interior is very cool and well-assembled. Bluetooth phone and audio connections are flawless, excellent iPod interface. I think there is plenty of low-end torque for most drivers.
The engine sounds like a cheap 4-cylinder, this needs to be retuned. The audio display screen is archaic, and looks like a 20-year old alarm clock (even if you don't opt for the tech package it should still be a color screen that shows the entire artist and song names). The ignition is right in a place where the keys dangle on my knee, my 2007 TL did this too (pushbutton start standard across the board please). While well-built, construction is nowhere near as solid as the Mercedes (and shouldn't be, for $10K less). On-center steering feel is vague and requires constant adjustment. My 18-year old son hounds me to drive the car and is wearing out my tires and paddle shifters. :)