Having owned a 5 series, (2) 3 series convertibles, and an 2003 Lexus Es300, I felt compelled to write about the 2007 Lexus ES 350. On to the good stuff, the 350 engine has all the power you need, much better than the lackluster performance of the es300. it does have significant body roll and a slight delay in throttle response (drive by wire). Than again it's a lexus not a corvette. The fit and finish quality is outstanding, the ride is very soft, no rattles, drives like a smaller version of the LS 430. Extremely quite interior and well appointed at that. If you like a real "luxury" car than there is no better. This is not a Camry and anyone who says it drives like one does not have a clue.
Keyless entry, Great sound system, Powerful engine, Excellent ride quality, Reliability (based off of my es300), Super quite, Side window coating (like rain- x), Nav screen, overall intuitive design and operation, Very comfortable seats and driver feedback.
Paint is super thin and chips easy, Backup camera (not a big fan), Factory installed XM radio does not have the best reception, Nav system while driving is limited (very very annoying), Throttle response.