2008 Mercedes-Benz S-Class S550 4dr Sedan (5.5L 8cyl 7A)
As a total package, the 2008 S550 sets itself apart from all the super luxury sedans under $100K. I've owned many performance cars: CL500, Porsche 911's, BMW 7 series, Lexus LS430 etc.. The S550 by far is the most comfortable and pampering vehicle in its class. It has a perfect balance (through purposeful engineering) between performance and comfort - it's a well appointed family room on wheels. I'm in total agreement with MB's design philosophy: understated luxury as it is a true way to reflect the owner's sophisticated taste without overstating his/her presence. The S550 is a remarkable automobile.
Interior, voice commands, keyless go, iPod integration, Bluetooth, Parktronics and most of all the V8 engine.
Use Michelin tires instead of the noisy Continentals. Metal front grille. Touch or a better interface for the COMAND GPS navigation - MB should let Apple's iPhone team do the interface for the COMAND center.