You're totally disregarding pricing, but whatever.

A look at a few prices. Just a note, Lexus has base pricing but then every model has a certain level of minimum option package which must be ordered and Infiniti generally includes a lower level of standard equipment.

Acura TL - $32,650
Acura 3.5RL - $45,600

Infiniti G35 Sedan - $30,690 ($33,890 comparably equipped)
Infiniti M45 - $43,840 ($44,840 comparably equipped)
Infiniti Q45 - $52,990

Lexus ES330 - $31,725 ($34,549 w/ minimum required package)
Lexus GS300 - $38,725 ($41,019 w/ minimum required package)
Lexus GS430 - $47,825 ($52,224 w/ minimum required package)
Lexus LS430 - $55,325 ($56,924 w/ minimum required package)

Let's connect the dots, shall we?

Clearly the TL, G35 and ES330 are in the same bracket.

The RL is closest in price to the M45 and neatly bisects the two GS models.

The Q45 comes in about the same as the smaller GS430 and close to the LS430, however both the Q and LS are much larger cars and can be optioned up with a bunch of high end stuff.

A word on size: yes, the RL is just a hair smaller than the LS430. However given the vast differences in engine (I'm talking the current model), driveline layout, and price, I wouldn't really call them competitors.

Of course now I'm wondering why I even bothered to type all that out since you have already quite clearly demonstrated you are immune to logic.