Drivetrain
The Lexus and the Cadillac CTS have similar-sized engines, with a slight advantage to the Cadillac CTS.
Torque is the force that lets you accelerate quickly, and in this respect, the Lexus ES 350 isn't much more powerful than the Cadillac CTS.
Utility
The Cadillac CTS and the Lexus ES 350 can accommodate the same number of passengers.
Convenience
The CTS's fuel tank will need to be replenished somewhat more often than the unit in the ES 350.
Comfort
Taller drivers will significantly enjoy the extra head room in the Cadillac CTS's front cabin compared to the Lexus ES 350.
While the rear of the Cadillac CTS provides a bit more head- and leg-room than the Lexus ES 350, there frankly isn't much of a difference.
Dimensions
The CTS's tank is almost the same size as the Lexus's, though the Lexus's is slightly bigger.
The Lexus ES 350 and the Cadillac 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 Cadillac CTS to the dealership as the ES 350.
The Lexus ES 350 won't save you much money at the pump compared to the Cadillac.
The Cadillac CTS doesn't pale in comparison to the Lexus with respect to gas mileage.
The Cadillac CTS is considerably costlier than the Lexus ES 350 in terms of MSRP.
Overview
The Lexus ES 350 and the Cadillac CTS have the same basic warranty.