It's not even the "toys" or fuel economy that set these two apart. It's that Lexus can charge a healthy premium for their cars and that allows them to spend more resources to engineer them to drive the way they should and use higher quality parts and more sophisticated components. Exterior design is there to catch buyers' attention. Everything else becomes more apparent the longer you own the car. For example, an LS of two generations ago may not have the hottest looking exterior and some will say an Avalon of the same age seems more upscale but only the former will have a laser cruise, double wishbones in all 4 corners, 2 more gears in the auto and a direct injected engine, just to name a few...