Utility
Neither the Lexus ES 350 nor the Hyundai Azera has a marked advantage when it comes to seating capacity.
Dimensions
The Lexus ES 350's tank is almost the same size as the Hyundai Azera's, though the Hyundai Azera's is somewhat bigger.
The Lexus ES 350 and the Azera compete for the same parking spaces.
Convenience
You definitely won't have to visit your friendly gas station more often with the Lexus ES 350 than with the Hyundai Azera, as 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 about the same to get the Hyundai Azera to the dealership as the Lexus ES 350.
There frankly isn't much of a difference in gas mileage here, but if you must know, the ES 350 is a bit more economical than the Hyundai.
With respect to fuel economy, the Lexus ES 350 is a tad better than the Azera, but not by much.
When it comes to MSRP, the ES 350 costs considerably more than the Hyundai.
Handling
With their comparable turning radii, the ES 350 and the Hyundai Azera most definitely handle approximately the same into and out of tight spots.
Drivetrain
The Hyundai Azera's engine is a little smaller than the Lexus ES 350's, but not terribly so.
Torque is the force that lets you accelerate quickly, and in this respect, the Lexus ES 350 is substantially more powerful than the Azera.
Comfort
Taller drivers will significantly enjoy the extra head room in the Hyundai Azera's front cabin compared to the Lexus ES 350.
The Azera offers more head- and leg-room to your passengers than the Lexus ES 350 does.
Warranty
The basic warranty that comes with the Lexus isn't quite as generous as the Hyundai Azera's.