I almost have trouble comparing these two cars. I own two 124s, so I have a few opinions about them . There are plenty of LS400s around the office; I occasionaly get a ride in one.

Both are fine cars, it's more a matter of which personality you prefer. The seats in the LS400 always felt a little bit funny to me; can't quite put my finger on exactly why. Perhaps a bit too much of a bulge in the lumbar area? As well, the big Lexus has absolutely no personality - close your eyes while riding in it, and you can't tell whether it's a Buick or Lexus - there's not a whit of dfferentiation.

I take some exception to the rule that all 124s have weak a/c. The later 124 cars which came with R134a from the factory have dramatically improved air conditioning systems. MB moved to a larger capacity Nippondenso compressor (10P15 -> 10P17), changed the conderser design, and used dual electric fans on the R134 124 chassis cars. Now, we haven't had any weather hotter than 101F yet this year in Dallas, but that wasn't even a challenge to my '93 300E. You still have to deal with biodegradable evaporators, but the thing definately blows cool when it's working right.

I concur with Greg in Oz regarding instrument illumination - the Lexus trickery is for people who don't understand what's important. The instruments should be as dimly illuminated as possible in order to avoid compromising your night vision. I don't think the Lexus system is very good at this.

I could ramble more, but I need to get back to work.

- JimY