Handling
With their similar turning circles, the Lexus ES 350 and the Lincoln MKS most certainly handle roughly the same into and out of tight spots.
Drivetrain
The Lexus ES 350 and the Lincoln MKS have similar-sized engines, with a slight advantage to the Lincoln MKS.
Utility
Neither the Lincoln MKS nor the Lexus ES 350 has a marked advantage when it comes to seating capacity.
Convenience
You will most certainly have to visit your friendly gas station more often with the Lincoln MKS than with the Lexus ES 350.
Comfort
Taller drivers will significantly enjoy the extra head room in the Lincoln's front cabin compared to the Lexus ES 350.
The ampler interior dimensions of the Lincoln MKS make it considerably roomier for your passengers than the Lexus ES 350.
Dimensions
The Lincoln MKS is considerably more bulky than the Lexus ES 350.
The ES 350's tank is about the same size as the Lincoln's, though the Lincoln's is slightly bigger.
The Lexus ES 350 and the Lincoln 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 approximately the same to get the Lincoln MKS to the dealership as the Lexus ES 350.
As far as gas mileage, the Lexus ES 350 bests the Lincoln.
The MKS is significantly costlier than the Lexus as far as MSRP.
Overview
The Lexus ES 350 and the Lincoln MKS have the same basic after-sale protection.