Thats a really hard queston they are two totaly different cars. Do a search there has been a lot of discussion about these two models in the past.

How much do you want to spend?

$10k or less get the 400E.

$10k or more, get an S320.

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2016 Corvette Stingray 2LT
1969 280SE
2023 Ram 1500
2007 Tiara 3200