Best New Entry Luxury Car Under $40,000: Talk entry luxury and you’ll end up discussing Audi, BMW, Lexus, Mercedes-Benz, and others. Cadillac also makes the cut courtesy of the CTS, though its limited V-Series version has essentially been the only shining star. That changes for the 2008 model year, as the thoroughly-revamped CTS not only blows away its former mold but also kicks the pristine paint off of its competitors’ quarter panels. Exterior styling is aggressive yet upscale, interior materials and layout are arguably class-leading, and performance and handling options deliver everything from a comfortable commuter to an enthusiast’s delight. Germany and Japan, consider yourselves served.