Lincoln engineers and marketing teams must have been aiming at Lexus’ best selling sedan, the ES350, when cooking up the MKS. Both qualify as ‘entry level’ luxury sedans (though the American car is the brand’s flagship and the Japanese machine the firm’s least expensive), for they are very similar in layout, feel, and function.

Let’s begin with the Lincoln, as it’s release is more recent. The MKS grabs more attention, though whether that’s because its such a rare site on our roads, or just because it’s newer is hard to tell. Regardless; it is undeniably attractive, and the recent strides Lincoln has made in quality really shine under closer inspection. Details like the lower air inlet’s chrome trim and the tight-gapped window surrounds more than match up to the level of high-end materials and excellent fit and finish that are Lexus hallmarks. The MKS’ twin grill is suitably audacious, though the ‘bull’s-eye’ emblems on its front fenders serve only draw attention to its tall, front-drive stance.

Inside things are very close; many of the plastics and finishes in the domestic car are equal or superior to the import’s. Touches like the carpeted lining of the door pockets and use of sumptuously soft hides one-up the ES350. Against that, Lincoln does cut some corners where they think people wont notice, saving pennies here and there in a way that slightly undermines their case. But the biggest flaw in the MKS’ otherwise excellent cockpit are the front seats’ non-active headrests. Designed to comply with new federal regs for whiplash protection, they are always bothersome, as they rub on the back of the driver’s and front passenger’s craniums. More expensive ‘active’ restraints would solve that problem, but corporate parent Ford apparently decided not to spend for them. One keeps moving the seat in order to alleviate the irritant, but to no avail. In contrast, the ES350’s never cause the slightest ache.

Another issue is that, with the driver’s chair set to the proper position for those of average or smaller stature, the Lincoln’s touch screen-based interface is out of reach. Not so in the Lexus. Otherwise, both offer up all the mod cons people have come to expect from such premium cars, like heated and ventilated seats, backup cameras, pushbutton start, and clean and concise nav systems. If the Lincoln’s Sync phone interface beats the Lexus’ more prosaic system, the Asian car proffers the cleaner, clearer, more accurate audio system from Mark Levinson. In contrast, the THX surround sound setup in the American car is more interested in bombast than truthful tonality.

While the ES350 is roomy enough, the MKS offers a really large rear compartment. Back seat occupants in either benefit greatly from optional dual-pane panoramic moonroofs. The trunks are generous in both cars.

The close matches in style, perceived quality, roominess, and functionality carry over to the sedans’ dynamic demeanors as well. It’s more a case of picking out the differences than any stark contrasts—at least for now. They both run similar sized and powered V6s; a 3.5-liter, 272hp engine in the Lexus, a 0.2-liter larger unit in the Lincoln that puts out 9hp less. The ES350’s sounds a bit more refined, and it feels sprightlier than the MKS. Both come with front-wheel drive standard, and so equipped, get similar fuel economy.

But Lincoln offers all-wheel drive as an option for colder climes; many will want this feature, despite the price premium and 2-3mpg fuel economy penalty it entails. And next year they’ll unleash their new twin-turbo 350hp ‘EcoBoost’ engine in the MKS; when that happens, Lexus sure wont want to mess with such a hot rod Lincoln.

Braking feel is exemplary in the MKS, a bit more linear and progressive than the Lexus. Steering weight and accuracy are closely matched. The Lincoln does smother road blemishes better, providing a nice blend of old school American isolation with acceptable body control. In contrast, this generation of ES has moved towards a more athletic mien, with a concomitant decrease in the ability to soak up small bumps. Both are nothing less then soothing and quite; it’s just that the MKS does a better job of cocooning its occupants.

As products they are very evenly matched; Lincoln is to be commended for making such rapid strides of late—not only in areas of perceived quality, but in reliability ratings and a dramatic reduction in warranty claims as well. And if price were equal, it would be very easy to just buy American. But the company has made the fundamental mistake of assuming that, having raised their game, they’ve earned the right to charge for it as well, a sad case of insularity and hubris trumping common sense. There is simply no way to justify the MKS’ $3000 premium over a comparably equipped ES350, especially when domestics don’t hold their value as well as vehicles from Japan. When Lincoln’s pricing acumen matches that of their product, they will really have a winner.

PRICE AS TESTED:
2009 LEXUS ES350: $41,340
2009 LINCOLN MKS: $46,070 (AWD)

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