Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs almost the same to get the Volvo to the dealership as the ES 350.
The Volvo S80 will tax your gas budget substantially more than the Lexus ES 350 will.
The Volvo S80 pales in comparison to the Lexus with respect to fuel economy.
Regarding MSRP, the ES 350 costs considerably less than the Volvo S80.
Utility
The Volvo S80 and the Lexus ES 350 can accommodate the same number of passengers.
Convenience
You'll most certainly have to take the Volvo for a fill-up more often than the ES 350 because of its tank size and fuel economy.
Comfort
While the front cabin in the Volvo offers a bit more head room than the Lexus ES 350, there honestly isn't much of a difference.
While the rear of the S80 provides a bit more head- and leg-room than the Lexus, there honestly isn't much of a difference.
Dimensions
The Volvo S80 and the Lexus ES 350 compete for the same parking spaces.
Drivetrain
The Volvo S80 and the Lexus ES 350 have similar-sized engines, with a slight advantage to the Lexus ES 350.
The Volvo S80 has no lessons to learn when it comes to torque from the Lexus.
Overview
The Lexus ES 350 and the Volvo S80 have the same basic after-sale protection.