Back again after its victory in a similar comparison test where it won by a hair (a half a point to be exact) over the 330i, the TL Type-S wasn't able to beat the BMW this time 'round. Why not? It's not that the TL has gotten worse. It's that the BMW got better. Essentially the three chief reasons that brought that 2001 330i down — the anesthetized steering, the brakes that didn't perform as they should have and several features (such as power seats and a CD player) that should've been standard on a car with a base price of over 34 large — have been resolved. Atoning for those sins was good enough to propel the BMW past the Acura this time around. But make no mistake; the Acura is still a great deal, packing a lot of features, quality and enjoyment into its relatively low price.

While some of us feel the TL's styling is on the bland side, a couple of editors liked the car's powerful, wedgelike profile and clean detailing. Only die-hard car buffs will be able to discern a Type-S from the standard TL; apart from the badge on the trunklid, the only giveaway is that the S wears 17-inch five-spoke alloys, versus the starfish-shape 16s on the base car.

Large, silver-face instruments greet the driver, and even with the nav system, the TL's cockpit manages to remain free of gimmickry. All the controls work with fluidity and are where you'd expect them, except for the sunroof and cruise control on-off switches, which are hidden from the driver's sightlines on the left side of the dash, and the mode settings for the climate control, which are integrated into the nav screen. In an attempt to give the cabin an upscale yet sporty ambiance, Acura trimmed the doors and console of the Type-S with fake wood that's "stained" in gray. The net effect is that it looks like a black and white photograph of fake wood, and it's not too exciting visually. Should you opt for the parchment leather interior instead of the charcoal hide of our tester, however, the faux wood will be a more appealing natural tone.

Our seasoned butts couldn't agree on the front seat comfort category. While we thought the buckets were comfortable for the most part, a few of us wished for more lateral support. Yet other drivers indicated the seats did a fine job of holding one fast while pressing on in the twisty stuff. Whereas our road test staff is comprised of virtually every body type, sometimes we're apt to get some differences of opinion in this area. One thing we all agreed on, however, was the rear seat's comfort level. A plump fold-down armrest along with ideal contouring and plenty of legroom (second only to the Infiniti) made this car our pick when we carpooled to grab lunch.

There was no dissension among the staff when we spoke of the Type-S' lovely 260-horse V6. Characterized by a fat power band and a refined delivery, the 3.2-liter mill seemed more potent than its performance stats indicated, not that there's anything wrong with a 7.0-second mph time or a 15.4-second quarter-mile effort. These are pretty quick times, yet the Acura placed fourth in both sprints. It just felt quicker, and in fact in last year's comparison test, it was, with its blistering 6.6-second effort beating everything else to 60 mph (even an automatic 330i) and tying that Bimmer for quarter-mile honors with a 15.1-second effort down the strip. We can't explain the difference, other than the cars were different and that, on any given day, weather, surface conditions and the test driver's execution can all differ slightly.

Although Acura doesn't yet offer a manual tranny in the TL, it may become available for '04, as it has fitted the CL Type-S coupe with the six-cog manual for '03, and the TL is essentially a four-door version of that platform. As with every other car in this test, save the Caddy, the Type-S' automatic features manual-shift capability, dubbed SportShift. Left alone, the five-speed automatic does a fine job of changing gears smoothly and stepping down promptly when a burst of power is desired. When we took matters into our own hands, we liked the forward-and-back orientation of the manual mode, but felt the tranny could have reacted quicker when shifted manually, a common complaint we have with automanuals.

Ideal pedal feel and linear action made the stoppers easy to acclimate to, but the stopping distance (from 60 mph) of 128.5 feet placed it at the back of the pack. In general, a stopping distance under 130 feet is good, but the A4 and 330i both put up sub-118-foot efforts — sports car territory.

With the Acura being the only front-driver in this test, we expected the handling to fall a little short of the others when we put it to the test in the serpentine portion of our test loop. But our evaluation sheets mostly favored the TL in this respect, with one editor noting that "the suspension is taut and controlled yet provides a supple ride," and another stating, "considering its front-drive layout, it's pretty darn competent and very easy to drive fast." Well-weighted and precise steering contributed to the car's likable dynamics. Still, when compared to the two Germans, something was missing — feedback. One editor summed it up quickly: "Yes, the wheel has a pleasant firmness but there's not that high level of communication you get with the A4 and 330i."

If the TL Type-S were an Olympian, it would be a decathlete — very good at every event but not necessarily the strongest in any single competition. Coincidentally, the car it tied with, the Audi A4, is similar in this respect. But what really marks the Acura is its sheer value; combine high feature content and quality with a solid chassis, good performance, a strong reliability record and a relatively low price and you have a car that earns our approval. In fact, if we had gotten a TL Type-S without the nav system (like the rest of the cars in the test), it would've had the lowest price in the test, further validating our position that it's a screaming deal.

SECOND OPINIONS:

Road Test Editor Ed Hellwig says:
When this car won our last sport sedan comparison test, I couldn't help but cringe a little bit. After all, with its automatic tranny and only mediocre level of canyon-carving ability, it wasn't exactly sporty. The problem is the car does everything else so well that it's hard to call it a loser. After all, most drivers rarely push their cars hard anyway, so that extra level of capability rarely comes into play. The Acura then leaves you with a fully equipped sedan that cruises nicely on the highway, has plenty of power to spare for passing and merging and will likely last for years without major repairs. If that's enough to suit your needs in a sport sedan, then by all means, buy a TL and forget all the fuss about BMWs.

Road Test Editor Liz Kim says:
The Acura was the winner of our last ELLSS comparison test; it wasn't because it was the best in the category, but because it was the most sensible in terms of price and feature content. In a test that leans more toward the sporty aspect, though, it gets slightly left behind; the 3.2 TL Type-S not only is big, it feels big, which is not a positive aspect when you're talking about performance vehicles. While its numbers in terms of horsepower and acceleration times will find no detractors, its execution leans more toward the average family sedan than a world-class sport sedan. It houses plenty of comfort features and amenities, but it's covered in rather average-grade materials. It ties the Infiniti in the horsepower battle but it's simply not a car that urges you to drive that long, twisty way home, as a proper sport sedan should. Yes, it's a very, very good car; but it's just not a sport sedan.

Senior Road Test Editor Brent Romans says:
What a difference a year makes. Last year, the TL Type-S won me over with its combination of luxury features, composed handling, strong engine and affordable price. In this test, the car seemed surprisingly ordinary. What, did BMW sneak some Kryptonite into the Acura's underwear or something? The TL is still a fine sedan, but this test really highlighted its deficiencies. The interior, for one, is just too ordinary. If you sit in the Audi A4 or BMW 330i, you'll be impressed with the quality of the materials and the solid construction. In comparison, the TL's interior seems like a warmed over Accord cabin. Which, in a way, it is. I still highly recommend the TL. Quite effectively, it does the major things that luxury sport sedans under $40,000 are supposed to do. Its price is also alluring. But given a choice of the cars in this test, I'd have to go with the 330i or the G35 before choosing the Acura.

Stereo Evaluation - Acura 3.2 TL Type-S