Last I looked, the CL-S was in the $35K range, while the Accord was in the $25K range. Are they discounting the Acura that aggressively?
If I'm going to go to $35K, I'd be more likely to go with the Infiniti, and once I'm playing in that ballpark, it might be worth stretching it to the Bimmer.. I don't really want FWD, but in the <$30K range, that's what's available. I wouldn't pay >$30K for what is essentially a gussied up Accord when I can get the Accord, with most of what the CL-S has, for around $25K