Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs about the same to get the Lexus GS 450h to the dealership as the Lincoln.
In terms of gas mileage, the Lexus GS 450h beats the Town Car.
The Lexus GS 450h won't save you much money at the pump compared to the Lincoln Town Car.
The Town Car isn't much less costly than the Lexus GS 450h as far as MSRP.
Utility
The Town Car will most certainly prove more practical than the Lexus for those of you with frequent kid-cargo.
Convenience
You'll most definitely take the Lincoln Town Car for a fill-up about as often as the Lexus.
Comfort
Taller drivers will considerably enjoy the extra head room in the Lincoln Town Car's front cabin compared to the Lexus.
The Lincoln provides more head- and leg-room to your passengers than the Lexus GS 450h does.
Dimensions
The Lexus's tank is approximately the same size as the Lincoln's, though the Lincoln's is a tad bigger.
The GS 450h and the Lincoln Town Car compete for the same parking spaces.
Handling
With its tighter turning circle, the GS 450h is quite certainly nimbler than the Town Car, something to consider if you do a lot of city driving; on the flip side, keep in mind that a vehicle with a tight turning circle may feel a bit twitchy on the highway.
Drivetrain
The GS 450h's engine is significantly smaller than the Lincoln Town Car's. Bear in mind that a smaller engine usually has to work a little harder; on the other hand, smaller engines typically get better gas mileage.
The Lexus GS 450h has no lessons to learn with respect to torque from the Lincoln Town Car.
Warranty
The Lexus and the Lincoln Town Car have the same basic warranty.