Performance
In terms of horsepower, the Lexus ES 350 packs quite a punch and will knock the Volkswagen CC down a few rungs. However, note that high horsepower engines often command higher insurance premiums.
Handling
With their comparable turning circles, the Volkswagen CC and the Lexus most certainly handle almost the same into and out of tight spots.
Drivetrain
The ES 350's engine is tremendously more massive than the Volkswagen CC's. Note that more massive engines may use more gasoline than smaller ones.
The Volkswagen could learn a lesson or two from the Lexus ES 350 regarding pickup.
Utility
Drivers with frequent child-duty might favor the ES 350 over the Volkswagen CC.
Comfort
The Volkswagen CC is not particularly more spacious for your passengers than the ES 350.
Dimensions
The Volkswagen CC 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. The Volkswagen CC is significantly cheaper to get to the dealership than the Lexus ES 350.
Regarding MSRP, the Volkswagen CC doesn't cost much less than the Lexus ES 350.
Warranty
The basic after-sale protection that comes with the Volkswagen CC isn't quite as generous as the Lexus ES 350's.