Bought it from my brother with 31,000 miles on it to commute to college. Coming from driving a Mercedes C- class, the S60 feels solid and is very comfortable to drive. Very driver oriented console and it's quite roomy for its class. Little annoyances such as transmission slips and rough idling, but both were fixed under warranty with no problem since. Run it on premium and added K&N filter, and it gives decent performance with good fuel economy. Suggest that you stay on top of the maintenance, or you're going to pay a lot down the road.
Heated leather seats, radio controls on steering wheel, fantastic audio system, styling, good fuel economy.
Cheaper service costs, getting rid of daytime running lights, bulbs that don't burn out as often, driver adaptive transmission with tiptronic (its in Turbo models.) Door handles that don't feel as cheap.