Utility
Neither the Toyota Sequoia nor the Lincoln Navigator L has a marked advantage in terms of seating capacity.
The Lincoln Navigator L is a better choice than the Toyota Sequoia in terms of transporting cargo, especially if you frequently need to carry a lot of luggage or massive dogs.
There's little the Toyota Sequoia can tow that the Lincoln cannot.
Performance
With that kind of horsepower, both the Toyota Sequoia and the Lincoln Navigator L are genuine speedsters.
Dimensions
The Navigator L is substantially more bulky than the Sequoia.
Your wallet will hurt more every time you fill up the Navigator L than the Toyota because of its bigger tank.
The Toyota and the Lincoln compete for the same parking spaces.
The Sequoia's shorter wheelbase may produce a less-settled highway ride but a nimbler feel in daily traffic than the Lincoln Navigator L.
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 Lincoln Navigator L to the dealership as the Toyota.
Regarding MSRP, the Navigator L costs considerably more than the Toyota Sequoia.
Handling
With its tighter turning circle, the Toyota Sequoia is most certainly more maneuverable than the Lincoln, 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 Lincoln Navigator L has a bigger engine than the Toyota Sequoia. Keep in mind that smaller engines typically get better gas mileage, but a smaller engine usually has to work a little harder.
The Toyota could learn a lesson or two from the Lincoln with respect to pickup.
Comfort
Taller drivers will substantially enjoy the extra head room in the Lincoln Navigator L's front cabin compared to the Toyota Sequoia.
The Lincoln Navigator L offers more head- and leg-room to your passengers than the Toyota Sequoia does.
Warranty
The basic warranty that comes with the Toyota isn't quite as generous as the Lincoln Navigator L's.