Utility
Neither the Audi A4 nor the Lexus has a marked advantage with respect to seating capacity.
Performance
As far as horsepower, the Lexus ES 350 packs quite a wallop and will knock the Audi A4 down a few rungs. On the flip side, remember that high horsepower engines often command higher insurance premiums.
Dimensions
The Audi A4's tank is approximately the same size as the Lexus ES 350's, though the Lexus ES 350's is a bit bigger.
The Audi and the Lexus compete for the same parking spaces.
Convenience
You most definitely won't have to visit your friendly gas station more often with the Lexus ES 350 than with the Audi A4, because both offer similar mileage ranges.
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 Audi A4 to the dealership as the Lexus ES 350.
The Lexus ES 350 pales in comparison to the A4 with respect to fuel economy.
Regarding fuel economy, the Audi A4 is a little better than the Lexus ES 350, but not by much.
The Audi isn't much less pricey than the ES 350 as far as MSRP.
Handling
With their comparable turning radii, the Lexus ES 350 and the A4 most certainly handle approximately the same into and out of tight spots.
Drivetrain
The Audi A4's engine is tremendously smaller than the Lexus ES 350's. Remember that smaller engines can be stressed more; on the flip side, smaller engines are often cheaper to fix.
The Lexus ES 350 has no lessons to learn with respect to pickup from the A4.
Comfort
Taller drivers will significantly enjoy the extra head room in the Audi A4's front cabin compared to the Lexus.
Warranty
The ES 350 and the Audi have the same basic warranty.