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The Flying spur would be an upgrade. An AMG S class would also be an upgrade. I could have got either of those, and still chose the LS. The LS is just so plush and combined with the reliability, it's almost a no-brainer.
I think the LS is the top notch sedan. Rolls, etc. don't compare simply because their technology is not even close. Anything that you'll get with a higher price is nothing but that - "car with a higher price".