Although my wife was hesitent to spend the money at first, we purchased our ES 300 in January. Now it is very difficult to ever get the car away from her for my use. We have both been very, very pleased with almost every aspect of the car. My wife and I are about one foot different in height and can both fit very comfortably - this is something that has kept us from purchasing other vehicles. The fit, finish, and quietness impress us every time we get into the car.
The interior comfort and quietness. The fit and finish of the entire car - vast improvemnet over the Big Three cars I have owned. All controls where I would want them put and within easy reach.
A few more ponies under the hood would be nice, though there is currently enough to get to illegal speeds fast enough. Either speed up or 'dumb down' the computer control for the transmission - it seems to take a long time to make up its mind in downshift situations