In the car industry, there are certain standards that brands have set and maintain due to the price applied to their vehicles. Lexus, however, seems to be breaking the mold with its new ES sedan, and some very unexpected luxury elements in it for a fraction of the cost.Lexus invited us to San Diego to experience the new ES models, across the 350e, 350h and 500e trims. Appearance-wise, the sedan achieves a sharp exterior profile matched by a minimalist, tech-focused cabin; an approach we appreciate for not completely standing out on the roads but more so within the sphere of "IYKYK" between discerning consumers. We also are in the camp of sedans > SUVs, and so far we're seeing more and more companies bringing back sedans, so it was refreshing to see the ES return for its eighth iteration.Inside the ES 350e Luxury trim, the environment leans heavily into bespoke craftsmanship, something synonymous with Japanese design. Semi-aniline leather-trimmed seating pairs with Thematic Ambient Illumination and an innovative Bamboo Layering setup, featuring LED-backlit layered bamboo wood trim across the door panels and center console. The sonic experience is equally elevated by 1,800-watt Mark Levinson PurePlay Surround Sound System and its 17-speaker array. Sound – with deep bass and rich mids – fills the cabin with ease. Hands down though, the centerpiece is the optional Executive Package, which transforms the rear cabin into an upscale cocoon. This is where the Lexus ES punched well above its weight, with its rear passenger side, 4-way power-adjustable seat featuring a recline function and a deployable ottoman. We had the pleasure of sitting in this seat and its as impressive as it is compact, fitting snugly in the mid-sized sedan layout. Full electronic controls are built into the armrest, which also is capable of pushing the front passenger seat forward, even lowering the headrest. Both rear outboard positions gain heating, ventilation, plush headrests, and their own dedicated massage functions, so it's not just the rear right passenger enjoying some comfort. Our 2026 Lexus ES 350e Luxury – as tested – was priced at $63,770 USD with the Executive Package equipped. We've tested other vehicles with luxury comforts like this, particularly within the Rolls-Royce brand. It may seem unfair to compare these two companies, vehicles and classes, and there are a plethora of other luxuries the RR has over the ES, but we can't help be impressed with what the Lexus offered at 1/10th the $650,000 USD Rolls-Royce Phantom had, at least in the right hand passenger seat department.