2007 Ford Taurus SE Fleet 4dr Sedan (3.0L 6cyl 4A)
I've had my SE for a year or so now and it's still the best value of any used car I found. It's funny that the editors or Edmunds rate this car low 'cause it doesn't handle like a BMW or Acura but it starts, gets pretty good mileage, has pretty good acceleration, has a lot of room, good safety rating, kinda cool looking, American made, cheap parts that are easy to find, good visibility and head room, comfortable on the road. Sure it's not exciting or flashy but it's very easy to live with and does it's job very well. Remember your last high school reunion when you saw that girl you had a crush on and she was fat and divorced three times? SE is that smart plain girl you married.
Reliability, room, cost to buy, American made.
Maybe better interior materials, but that would make it cost more, wouldn't it.