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2007 Lexus LS 460 Full-Size Luxury Sedan

2007 Lexus LS 460 Full-Size Luxury Sedan Exterior What was tested? 2007 Lexus LS 460 ($61,000).

Options: Upgraded stereo/navigation system ($5,645), parking assist ($500), comfort package ($3,620).

Price as tested: $70,765.

When you're within the sinfully luxurious confines of this car -- Lexus' top-of-the-line model -- you'll notice how comfortable it tries to make you feel. There's a power sunshade that motors up and down at the touch of a button, seats that are heated and cooled, a navigation system that talks in a soothing voice, and enough sound insulation to keep it perfectly silent when Hamas blows up the synagogue next door.

The only problem? Lexus is trying a bit too hard.

2007 Lexus LS 460 Full-Size Luxury Sedan Interior

The LS has long competed with the Mercedes-Benz S-Class, a luxury heavyweight that seems more German than sauerkraut, to win the hearts and wallets of gazillionaires across the globe. Both cars are ridiculously quiet, smooth and comfortable, and both are expensive. The Mercedes starts at $85,400, while the Lexus rings up at a more affordable $61,000.

In some ways, the LS is the better car. It's slightly quieter, and many people think it looks better than the S-Class, which undergoes styling changes on a geologic time scale.

2007 Lexus LS 460 Full-Size Luxury Sedan Navigation System

But you also can't help but wonder how much better this car could have been if Lexus wasn't constantly trying to one-up the German competition.

For example, the S-Class came out with a seven-speed automatic transmission recently, which is at least one gear too many. It hunts and pecks for the right ratio like a 5-year-old on a typewriter, never quite settling on the perfect gear. Not wanting to be outdone, Lexus fitted the new LS with an eight-speed tranny, which makes it even more indecisive than the Mercedes.

2007 Lexus LS 460 Full-Size Luxury Sedan Entertainment System

It's a shame, really. Lexus' team of incredibly talented and well-educated engineers wasted their time trying to cram another gear into an already overworked transmission rather than tackling the LS's real problem, which is its utter and complete lack of a soul.

This car does everything a luxury vehicle should. It coddles you on long highway trips, letting you travel with the serenity of an angel fluttering across the universe. It looks fantastic, drawing attention and giving you a dose of devilish pride. And it's packed with so much technology that the role of the driver is almost inconsequential. Heck, if you can afford the options list, it'll even parallel-park itself.

2007 Lexus LS 460 Full-Size Luxury Sedan Key Fob

But it feels like an appliance. While a great car -- that is, one that has a soul -- becomes a partner and a family member when you take the wheel, the Lexus is a simple transportation tool engineered to accomplish a task.

That's why I think the new LS isn't great. It's merely a car that does great things.

And that's totally different.

Pros: It's one of the world's best luxury cars, and it costs thousands less than its German competition.

Cons: It feels as lively as concrete.

RATINGS (1-10)

Style: 8

Performance: 7

Price: 8

Handling: 6

Ride: 9

Comfort: 10

Quality: 10

Overall: 9