My wife was in the market for something 'special' for her upcoming graduation gift - we had not considered the ES 330. Our focus was the RX 330, but when she saw the ES 330 and drove it, she was in love. This is the most refined car money can buy for under $40k. Everything about it screams quality: The paint, body lines/fit, interior trim, and driving experience. If you want a sports car, look elswhere; if you want a luxury car without having to consider a plethora of 'options' (hint: try to build a comparable BMW 3-series and see where the price ends), look no further.
Interior appointments - why would you need options? Heated seats, quiet cabin, dual climate control (saved our marriage), and plush ride.
Redesign appearance of standard audio system to match instrumentation. The classic 'green' radio face from Toyota is a little tired. Steal the design of the Honda Accord's audio interface. It would be a good match for the pleasing LED cluster.