There’s nothing ‘near’ about the luxurious ES 350, nothing ‘entry’ about a luxury car that is better in virtually every way than the original 1990 Lexus LS 400 flagship and more powerful than most in its class. Compared to the previous-generation model, the 2007 ES 350 is bigger inside, resting as it does on a wheelbase two inches wider than before, which translates to added room front and back, and a more comfortable ride. Luxurious amenities like real wood trim, matched perfectly in grain and color, a panoramic roof, and more also helps to vault the ES 350 to the head of the class.