Luxurious performance was my goal in purchasing a new car and the 2006 GS300 had the best blend of luxury and power for my taste. This car has exquisite fit and finish inside the cabin (quietest car I've ever driven) with performance that's comparable to a BMW 5 series (though less sporty around the curves than the BMW). The base stereo system is fantastic. The leather is much softer than a BMW. If you're looking for a smooth, elegant, but powerful car, this is the one to buy. It's possible to get most of the extras and still pay less than the base model MSRP.
My favorite features are the keyless entry/ignition, the touch screen climate/audio system, the auto wipers, and the heated & cooled front seats.
The trunk should be expanded and the back seats should fold down for extra cargo. The trunk is currently much smaller than expected for the size of the car.