Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Nissan Maxima is considerably cheaper to get to the dealership than the Lexus ES 350.
Producing a precise gas mileage evaluation is so tricky that some think not even the federal government can do it, but it looks as though both the Lexus ES 350 and the Lexus ES 350 perform approximately similarly with respect to fuel economy.
The ES 350 isn't much more expensive than the Nissan as far as MSRP.
Utility
Neither the Nissan nor the Lexus ES 350 has a marked advantage regarding seating capacity.
Convenience
You won't have to visit your friendly gas station more often with the Lexus than with the Nissan, as both offer comparable mileage ranges.
Comfort
Taller drivers will considerably enjoy the extra head room in the Nissan Maxima's front cabin compared to the Lexus.
While the rear of the Lexus ES 350 offers a bit more head- and leg-room than the Nissan Maxima, there really isn't much of a difference.
Dimensions
The Lexus ES 350's tank is about the same size as the Nissan Maxima's, though the Nissan's is a little larger.
The Nissan Maxima and the Lexus ES 350 compete for the same parking spaces.
Handling
With their comparable turning radii, the Lexus and the Nissan Maxima quite certainly handle roughly the same into and out of tight spots.
Drivetrain
The Lexus ES 350 has no lessons to learn as far as pickup from the Nissan Maxima.
Warranty
The basic after-sale protection that comes with the Nissan Maxima isn't quite as generous as the Lexus ES 350's.