We purchased the mid-level model. The features are great for the money. Comfort could be a little better; the front seats should be just a tad stiffed on the lower back.
The side mirrors reflect back on the glass when the sun is just right and it can be distracting. I've never seen this before, even on our last 2010 Elantra.
THe rear glass is virtually unobstructed, don't even look at an Accent unless you do not intend to use your rear view interior mirror, the view is horrible. We went to buy the Accent, ended up with Elantra...bonus was the Elantra has a much better safety rating and is huge inside compared to Accent, but you don't notice that until you get inside the car.
Noise level is lower on the mid-level Elantra compared to the base model. We didn't drive the luxury version, the extra few bells and whistles weren't worth the money.
The mid level has aluminum rims with no hubcaps, that's nice. The view out the front is very good, no hood view at all. Wind noise is there, but the radio more than makes up for it. It only has front disc brakes, which seems kinda cheap to me.
It has three modes, regular, eco, and sporty. Difference between regular and eco I can't notice, but I'm an old guy. The sporty mode is actually pretty good. Plenty leg room in front with no wheel well to get in way and the left foot rest is in the perfect place.
The automatic headlights are very, very nice. Windshield wipers are "clean sweep" with zero streaks at all. The truck is a pretty good size and the rear 60-40 split seats makes packing bulky stuff much easier.
The ride is smooth; it's not a Cadillac smooth ride, but it isn't a cheap ride. The engine and transmission don't get noisy until you get in sporty mode, but it sounds ok.
I would recommend this vehicle to a friend: YES