Drivetrain
The Lexus ES 350 and the 300 have similar-sized engines, with a slight advantage to the 300.
Utility
The 300 and the Lexus can accommodate the same number of passengers.
Convenience
The Chrysler 300's fuel tank will need to be replenished slightly more often than the unit in the Lexus ES 350.
Comfort
Taller drivers will significantly enjoy the extra head room in the 300's front cabin compared to the ES 350.
The Chrysler offers more head- and leg-room to your passengers than the Lexus ES 350 does.
Dimensions
The 300 is substantially heavier than the Lexus.
The Lexus ES 350's tank is about the same size as the 300's, though the 300's is somewhat bigger.
The Lexus ES 350 and the 300 compete for the same parking spaces.
The Lexus ES 350's shorter wheelbase may produce a less-settled highway ride but a more maneuverable feel in daily traffic than the Chrysler 300.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Chrysler 300 is considerably cheaper to get to the dealership than the Lexus.
The Chrysler 300 won't tax your gas budget substantially more than the Lexus ES 350 will.
The 300 isn't much less costly than the Lexus ES 350 with respect to MSRP.
Warranty
The basic after-sale protection that comes with the Chrysler 300 isn't quite as generous as the Lexus ES 350's.