Handling
With their comparable turning circles, the Acura TL and the Lexus definitely handle approximately the same into and out of tight spots.
Drivetrain
The TL's engine is slightly smaller than the Lexus ES 350's, but not terribly so.
Utility
The TL and the Lexus ES 350 can accommodate the same number of passengers.
Convenience
You'll likely take the Acura TL for a fill-up almost as often as the Lexus ES 350.
Comfort
Taller drivers will significantly enjoy the extra head room in the Acura TL's front cabin compared to the Lexus ES 350.
While the rear of the Acura TL provides a bit more head- and leg-room than the Lexus ES 350, there really isn't much of a difference.
Dimensions
The Lexus ES 350 and the Acura TL compete for the same parking spaces.
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 Acura TL to the dealership as the Lexus ES 350.
Producing an exact fuel economy evaluation is so hard that some think not even the federal government can do it, but it looks as though both the Lexus ES 350 and the Lexus ES 350 perform roughly comparably in terms of gas mileage.
The Lexus won't save you much money at the pump compared to the Acura TL.
Regarding MSRP, the Lexus ES 350 costs substantially less than the Acura TL.
Warranty
The Lexus ES 350 and the Acura TL have the same basic warranty.