When you talk about comparos you also have to compare price, and hands down, Acura provides the best performance/luxury for the money out of all the luxury marques. I figured a top of the line TSX will probably go for under 30k and will most likely have all the features and more hp than a 40k BMW 330i, a 38k A4 3.0 (sans AWD), and a 34k Lexus IS300. Performance should be on par with most of these cars, although I'll admit you might give up a bit on straightline accel to the BMW and some handling to the A4 and bimmer as well. However, you will be 4-10k richer in the bank.

I'll be the first to admit that I think Acura went the wrong way on creating a "sport sedan" (i would be thinking more G35 competitor, which I don't think the new TL will be), but I think the TSX will be a great car. Now i just want some more damn details! and I want them now!!!