at one time, i would have agreed with you. but the RL doesn't really compete with the LS. the LS starts at $8000 more, and is bigger. the outgoing model is 4" longer, so i don't know how big the new LS will be. while the RL is acura's flagship, it's meant to compete with the likes of the GS, 5-series, E-class, etc. Honda said as much when the new RL debuted. the LS is meant to be more inline with the S-class and 7 series.

the price of the TL brings it into competition with the IS, 3-series, etc. in my opinion, it crosses over the gap and also competes with the GS/5-series/E-class. but there are hardly any comparisons between these cars, and this is how most people see it.