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While the LS is intended to compete with the S550, Jag XJ, Audi A8 and 750i/750iL, not every shopper sees it this way. If a person can get into a 550i or E550 at the same price, does the LS hold more content to justify a similar price tag? You can't deny the "schmooze" factor for a buyer spending 60K+ on a car.
to me if someone really uses the price as standard and compare the ls460 head to head with a loaded 550i or e550? be my guest, coz' it only makes the ls460 look even sweeter