Handling
With their similar turning radii, the Lincoln MKZ and the Lexus ES 350 most certainly handle roughly the same into and out of tight spots.
Utility
The Lexus ES 350 and the MKZ can accommodate the same number of passengers.
Convenience
You will quite certainly have to visit your friendly gas station more often with the Lincoln MKZ than with the Lexus ES 350.
Comfort
Taller drivers will considerably enjoy the extra head room in the Lincoln MKZ's front cabin compared to the Lexus.
While the rear of the Lincoln MKZ offers a bit more head- and leg-room than the Lexus ES 350, there frankly isn't much of a difference.
Dimensions
The Lincoln MKZ's tank is roughly the same size as the Lexus ES 350's, though the Lexus ES 350's is slightly bigger.
The Lincoln and the Lexus ES 350 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 Lincoln MKZ to the dealership as the Lexus ES 350.
The MKZ won't tax your gas budget substantially more than the ES 350 will.
As far as gas mileage, the Lexus ES 350 and the Lincoln MKZ don't differ much.
The Lexus ES 350 isn't much less expensive than the Lincoln MKZ when it comes to MSRP.
Warranty
The Lincoln and the Lexus ES 350 have the same basic after-sale protection.