I agree with those who feel the W140 is a better car.
This last weekend, we had some friends over, and among the cars that our friends own are a brand new 2002 W220 S500 (with 2k-3k miles on the odometer), a '97 W140 S500 (about 80,000 on the clock), a 2001 Lexus ES300 (about 33,000 miles). I have a '93 E320 with almost 141,000 miles.
We got to talking about our cars, got into a heated discussion about quality ,etc,, and we left the women in the kitchen and went out to test drive all of our cars.
Needless to say, the owner of the W220 got his feelings hurt. Nobody liked his car the best. Nobody. With the exception of him, everyone thought the W140 was a better riding car, quieter, better built, doors closed with a thud. That W220 rattled when going over rough pavement. It was worse than my W124. Everyone agreed but the owner of the W220 (a wealthy doctor, by the way). It was obvious to me. My W124 with almost 141,000 miles was rattle free over expansion joints, rough pavement, etc. Yes, the W220 was quieter and smoother than my car, but didn't feel close to being an $80,000 car. If this is the best that MB can do, they're in deep trouble.
It was also nearly unanimous that the Lexus ES300 was smoother and quieter than the W220. The interior felt much better and expensive. It seemed clear to all of us that Mercedes is trying to copy the "feel" of a Lexus with their interior design and materials, but are failing miserably. I personally don't like the Lexus ride as it is damped too softly, but it felt like a much more expensive car than the W220, which costs more than twice as much.
Plus, I have never driven a car that has the "King of the Road" presence as a W140. I have never felt the same sense of power, security, and refinement as I did in the W140. I know owners have complained about the cost of ownership, but I got to get me one someday, and it has to be an S500.
