Before anything else, they are not competitors.
The 300C isn really a true luxury car like the Lexus LS, its just an entry-level RWD luxury sedan alternative to the Toyota Avalon, Mercury Sable, Buick Lucerne etc.
The Lexus LS460 on the other hand is a real luxury car that competes with the BMW 7-series, Mercedes S-class, Audi A8 and Jaguar XJ.
In terms of overall performance, ride and handling, the LS460 is obviously better.
But if you are talking about visual impact and presence for half the price, thats where the 300C comes in.
...add a little more and you have the 425hp 300C SRT8 muscle car.
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