I was concerned about spending the extra money to get the Lexus ES 350. However after owning one for several months I love the car. I looked at the Acura TL, MB C300, and Infiniti G35, before deciding on the ES 350. The car is very quite and smooth riding with plenty of power. The other day I got on the interstate and before I noticed, I was doing 90; with the ride and low road noise I didn't notice the speed. All the feature are easy to access and use. The car has plenty of room for 4 adults.
The cooled leather seats are a real blessing here in the deep south. The cooled seats were one of the main reasons I purchased the car. The car get reasonably good gas mileage.
I wish there was a little more head room in the car. Rear visibility is limited; I would gladly trade trunk space for better rear visiblity. If Lexus could design this car to take regular gas they would really have a winner.