Audi uses 2.0L FSI engines mated to DSG gearboxes. The Accord 4-banger in the new TSX is quite a bit less sophisticated (maybe Honda needs a lesson in torque?). Not to mention, Audi offers a 3.2L VR6 in the same car (A3). And don't fool yourself, the ES350 falls into the same class as the Acura TL, even worse perhaps. What does that mean? Infiniti and the Germans win yet again. And that is an important point - Infiniti got to where they are by FOLLOWING the German model of investing in driving enjoyment coupled with Teutonic luxury and extraordinary attention to detail. Somwhere along their path in reverse-engineering Mercedes Benz, Lexus lost all touch with any sort of driving dynamics and instead now chooses to build large land yatchs packed full of technology.