You're right. A lot of it is definitely pretty subjective.
The 08 accord is nice enough, and probably a little more comfort oriented than the 7th gens, I still just can't seem to put it in the same class as lexus/bmw. I don't think I could ever really see myself owning one, similar to not being able to see myself in a lexus. As far as bmw, I really consider their offerings being a little more driver experience oriented than a luxury thing.
I guess when I think of luxury cars, the things that come to mind are cars that are quieter, softer, more comfortable, and use higher than normal materials in the interior than the more common cars. I definitely consider a lot of VW's offerings a little more luxury oriented than even recent hondas. Again though, this is just my opinion, and you know what they say about opinions.
