I was planning to buy a certified '05 Accord LX with 30k miles from the local Honda dealer to replace my trouble-free '97 Accord, but bought a new '08 Fusion SE instead. The Fusion has a lot more stuff - leather, alloy wheels, 6x CD, trip computer, etc. and gets as good or better reliability ratings. Gas mileage is already as good as the '97 Accord in daily commute. Couldn't get the Honda dealer to give much discount on the Accord, but got a great deal on the Fusion. With the incentive from Ford, it was within $1000 of the price of the '05 Accord. Easy decision.
Interior features - leather, tilt & telescope steering wheel, power seat, and exterior styling. Excellent fit and finish.
Would have liked the extra power from the V6, but with gas well over $3/gallon, those days are gone.