Mom has a '99 RX300 and I drive a '96 Explorer. Except for the engine problem it's having now I prefer the Ford. Better turning radius, tows more, better off-road capabilities, I can beat it up a little and not have to worry, cargo space is better (considering the RX is only slightly smaller and has half the space that's kind of sad), and my new Kenwood deck can read MP3's and WMAs (the RX only reads audio CDs).
There are exceptions.
But then again I'm 19, into mountain biking, fly fishing, mountain climbing, hiking and light off-roading (mostly to get to spots I can do the above) and I tow a boat. So take my opinion in context; a lexus isn't for me right now but they are cool, well-thought out and well-constructed cars.
That being said the interiours on the TCs I've seen look better, but the quality of my mom's RX interiour is quite good. Take a look at the competetive comparison on the Lexus website. Put both the LS and TC up there and you'll see the Lexus has more luxery and common sense features like full sized spare, bluetooth, etc for roughly the same price. Plus the Lincoln screams "I'm rich and arrogant" while the Lexus line shouts "I might be well-off but I spend my money intelligently".
My $.02.