Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs roughly the same to get the Cadillac STS to the dealership as the GS 350.
With respect to fuel economy, the Cadillac STS and the Lexus GS 350 don't differ much.
The Cadillac STS is significantly costlier than the Lexus when it comes to MSRP.
Utility
Neither the Cadillac STS nor the Lexus GS 350 has a marked advantage with respect to seating capacity.
Convenience
You definitely won't have to visit your friendly gas station more often with the Cadillac than with the Lexus GS 350, because both offer comparable mileage ranges.
Comfort
While the front cabin in the Cadillac STS offers a bit more head room than the Lexus GS 350, there really isn't much of a difference.
The ampler interior dimensions of the STS make it considerably roomier for your passengers than the Lexus GS 350.
Dimensions
The Cadillac's tank is roughly the same size as the Lexus GS 350's, though the Lexus GS 350's is somewhat larger.
The Lexus GS 350 and the Cadillac STS compete for the same parking spaces.
Performance
With that kind of horsepower, both the Cadillac STS and the Lexus are legitimate speedsters.
Handling
With their similar turning radii, the Lexus GS 350 and the Cadillac most certainly handle almost the same into and out of tight spots.
Drivetrain
The STS's engine isn't much bigger than the Lexus GS 350's.
Torque is the force that lets you accelerate quickly, and in this respect, the Lexus GS 350 isn't much more powerful than the STS.
Warranty
The Lexus and the Cadillac have the same basic warranty.