 This far best comparing S350, Jag XL, Lexus. Interior design is very luxurious with all and everything you expect luxury car should provide. Driving mileage per gallon you get is far better than Benz or any other in same class offered. I will highly recommend this car - less repairs and maintenance cost is affordable. you can decide your self after driving Benz, Lexus, Jag, that this car offers more than anything you expect. Audi made this TDI version very sleek and economical. This A8L TDI delivers good power, steering comfort and most bang for your bucks (after all you want to drive this car for feel of luxury)