1) It is smaller than the Accord, and therefore sportier with better handling. Acura will market this to people who want Honda reliability and drivetrain, but don't want a bland Accord. Hence 340 watt 8 speaker sound system.

2) It is way smaller than the TL, and the TL will move upmarket slightly in the 2004 model

3) It comes with a 6 speed manual, which no J Series engine 4 door sedan does

4) It is a no risk proposition

5) The entry level luxury market is the largest growing market by far

6) It is priced exactly between the TL and Accord EX-V6.