We sold a 2006 Pathfinder SE 4x4 for the ML350 4matic. So far, we are extremely pleased with ride quality, comfort and overall ergonomics. The cargo area is plenty big (almost as big as the Pathfinder with the 3rd row folded down), and the standard features are all very nice (well, with Package 1). With options, it came out to nearly $56K MSRP, which is a bit high, considering you can get a comparably equipped and styled MDX or Lexus for a few $$ cheaper. But overall, we are pleased with the styling, performance, and ride...and it has the latest and greatest safety features, which makes me feel comfortable when the wife and kids are out without me.
Rear DVD system, COMAND, mbrace (when it works) to send directions from google maps, power everything.
Cargo liner should come standard, since it is inexpensive and protects an otherwise nice investment. Also, COMAND dial like on my C63...I don't like having to reach over to the Nav screen to type stuff in, at least not after having the dial in my car.