Bought the car with 35K miles. The ESP is great, you don't even feel it engaging. Seats are too stiff and lots of plastic. Steering feels heavy. Replaced all 4 rotors and pads for under $400, very easy-did it myself. Our Honda Pilot and Acura MDX beats the comfort factor and drivability but I feel very secure with ML specially when raining and snowing.
ESP, the MB status (although the workmanship is subpar compared to Japanese). Heated seats, Flexible Maintenance Service, MB Engine.
Less plastic. Steering recoil. Better "comfort level". Rear seats that fold easily. Better cupholders.