Well, here are my first impressions on the C320 - The ride is sportier and tighter than the ES300 (Lexus is a bit of a “floater” as you know). It is a bit smaller inside the cabin, but I do not miss any space. I got the 4matic sedan, so hopefully I would be OK in winter. Fuel efficiency for my mixed driving has been 20 mpg (worse than ES300). But, I get over 27 mpg on freeways. The car is happier at higher speeds such as on a highway, it feels like the engine is not even trying... The controls inside the cabin are way too complicated with no apparent gain in functionality. It does have some features that can be called "decadent" though! GPS that came with the car sucks, I still use my Garmin iQue 3600 which is simply great! Mercedes is a head turner, I did not realize that until I bought it ;-) At this point, I just want something that will last, hope that the Mercedes reputation holds up. My review may sound negative, but I am reasonably satisfied. Remember that Lexus sets a pretty high bar for comparison... I guess, I will have the real scoop after 50k-100k miles…
Please note that Consumer Reports did not recommend C320, they had reliability concerns with the auxiliary/convinience controls of the car. They did like the handling and the drive. Then again, it did not do much good for having followed their advice last time...