Drivetrain
The Lexus ES 350's engine is substantially more massive than the Acura TSX's. Note that bigger engines may use more gas than smaller ones.
Torque is roughly equivalent to acceleration, and in this respect, the Lexus is significantly more powerful than the Acura TSX.
The Lexus ES 350 packs quite a punch compared to the Acura TSX with respect to torque, which is roughly equivalent to acceleration.
Utility
The Acura TSX and the Lexus ES 350 can accommodate the same number of passengers.
Convenience
You won't have to visit your friendly gas station more often with the Acura TSX than with the Lexus ES 350, because both offer similar mileage ranges.
Comfort
While the front cabin in the Acura TSX offers a bit more head room than the Lexus, there really isn't much of a difference.
While the rear of the ES 350 provides a bit more head- and leg-room than the Acura TSX, there frankly isn't much of a difference.
Dimensions
The Acura and the Lexus ES 350 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 almost the same to get the TSX to the dealership as the Lexus ES 350.
There honestly isn't much of a difference in gas mileage here, but if you must know, the Lexus ES 350 is slightly more economical than the Acura TSX.
The Lexus ES 350 doesn't pale in comparison to the Acura TSX as far as fuel economy.
The Lexus ES 350 isn't much less pricey than the Acura when it comes to MSRP.
Warranty
The Lexus and the Acura TSX have the same basic warranty.