There’s little doubt that ES buyers are also looking for comfort and high quality materials, and on that score the new ES 350 is a smash hit. Materials, seats and attention to detail are beyond reproach, beyond any entry, or “near” luxury tag, and well beyond the price you’ll pay for such comfort. Case in point: the real walnut wood grain trim is matched not just by color but also by grain, with each individual ES 350 wood grain set coded and matched as it goes through production.