After test driving Accord, Camry, and Acura I choose ES 350 based on the reliability of owning a 2000 ES 300 for 8 years and I read 200 owner reviews. I did not appreciate the heated/vented seats until I drove to LA and to Reno. I was very impressed with the 32 mpg, instant acceleration, smoothness and attention to details. I just love, love driving my second Lexus.
It looks and rides wonderfully well like a luxury car. The keyless ignition takes a bit of getting used to but a nice high tech feature. The front air dam is the right height which prevents scraping coming out of my driveway.
The audio was better in my ES 300. I wish the rear view mirrors would not tilt when reversing. I wish I could fold down the rear seats and miss door/side moldings.