Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Mitsubishi Lancer Evolution is substantially cheaper to get to the dealership than the Lexus ES 350.
The Lancer Evolution won't tax your gas budget considerably more than the Lexus ES 350 will.
Regarding gas mileage, the Lexus ES 350 has the Mitsubishi Lancer Evolution beat.
As far as MSRP, the Mitsubishi Lancer Evolution costs significantly more than the Lexus.
Utility
Neither the Mitsubishi Lancer Evolution nor the Lexus ES 350 has a marked advantage as far as seating capacity.
Convenience
You'll quite certainly have to take the Mitsubishi Lancer Evolution for a fill-up more often than the Lexus because of its tank size and gas mileage.
Comfort
Taller drivers will considerably enjoy the extra head room in the Lancer Evolution's front cabin compared to the Lexus ES 350.
The ampler interior dimensions of the Lexus ES 350 make it substantially more spacious for your passengers than the Mitsubishi Lancer Evolution.
Dimensions
Your wallet will hurt more every time you fill up the ES 350 than the Mitsubishi Lancer Evolution because of its larger tank.
The Lancer Evolution and the Lexus compete for the same parking spaces.
Handling
With their comparable turning radii, the Lexus ES 350 and the Lancer Evolution quite certainly handle almost the same into and out of tight spots.
Drivetrain
The Lexus ES 350's engine is tremendously more sizeable than the Lancer Evolution's. Bear in mind that more sizeable engines may use more gasoline than smaller ones.
Torque is roughly equivalent to acceleration, and in this respect, the Mitsubishi Lancer Evolution is substantially more powerful than the Lexus ES 350.
Warranty
The basic warranty that comes with the Mitsubishi Lancer Evolution isn't quite as generous as the Lexus ES 350's.