My guess is the TSX takes up the Prelude's spot in the price structure. It's a smaller Accord-based sporty thing with a relatively big (for Honda) inline-4. Joe Shmoe car buyer isn't going to view it as a step up from an Accord V6. It's smaller and it has a 4-banger.

So take the euro Accord with a 200 hp 4-banger, change the dash to not look exactly like the Accord, slap some Acura badges on it and sell it for $24k. Type-S model steps up to 240 hp, 6spd, LSD, sportier suspension/wheels/tires...the standard Type-S treatment. Tack on another 2 grand for the Type-S option and 2-grand for nav. That way a Type-S w/ nav still undercuts the G35 w/ leather by a good bit.