I don't think the G35 owner care much about the TL-S. I think they're eyeing the 330i more than anything else. I think these test are very subjective as well, because R&T did a similar test and the result is as follow:

11. Lincoln LS
10. Jaguar X-Type 3.0
9. Volvo S60 T5
8. Cadillac CTS
7. Mercedes-Benz C320 Sport
6. Acura 3.2 TL Type-S
5. Audi A4 3.0 Quattro
4. Saab 9-5 Aero
3. Lexus IS 300
2. BMW 330i
1. Infiniti G35

Here's the link if anyone want to read the whole comparison:
http://www.roadandtrack.com/reviews/...?articleID=235