Utility
Neither the Toyota Avalon nor the Lexus has a marked advantage with respect to seating capacity.
Dimensions
The ES 350 and the Toyota Avalon compete for the same parking spaces.
Convenience
You'll quite certainly take the Lexus ES 350 for a fill-up approximately as often as the Toyota Avalon.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. The Toyota Avalon is considerably cheaper to get to the dealership than the Lexus.
The Toyota Avalon won't save you much money at the pump compared to the Lexus ES 350.
The Lexus ES 350 isn't much pricier than the Toyota Avalon in terms of MSRP.
Handling
With their comparable turning circles, the ES 350 and the Toyota Avalon likely handle almost the same into and out of tight spots.
Drivetrain
Torque is the force that lets you accelerate quickly, and in this respect, the ES 350 isn't much more powerful than the Toyota Avalon.
Comfort
Taller drivers will substantially enjoy the extra head room in the Avalon's front cabin compared to the Lexus ES 350.
The Toyota Avalon provides more head- and leg-room to your passengers than the Lexus ES 350 does.
Warranty
The basic warranty that comes with the Toyota Avalon isn't quite as generous as the Lexus's.