An ES300 will waste a 300SE/L when it comes to performance and fuel economy. But the ES is a much smaller car. I didn't have the chance to do an extended comparison of my 91 300SE vs an LS but the SE beat the LS at purchase time
Hums and whines? The 300SE/L engine is certainly revving on the freeway. I rather enjoyed the hum since the engine was so smooth. The only whining in my SE came from me wondering why the car wasn't capable of better fuel mileage. I don't think I ever saw 20 mpg even in highway driving. Under the same heavy foot the S420 is capable of 20 mpg on the open road.
Sixto
95 S420
87 300SDL