But my guess is that most LS buyers choose the car because of its impeccable refinement. Not just drivetrain and ride quality, but the superior fit and finish, stellar interior craftsmanship, incredibly low NVH levels, and general comfort. There are no less than fourteen different ways to adjust the driver's seat,

Rear passengers are treated to ample room, climate control, massaging seats, and a rear air conditioning system that also adds an optical deodorizer. (Photo: Trevor Hofmann, Canadian Auto Press)

making for pampering accommodations. The front passenger has to make do with merely ten.

Rear passengers are also well cared for. While standard cars feature excellent leg, head, hip and shoulder room, even for three adults, optional rear climate control seats really make a difference. They offer a vibrating type massage, air conditioning or, if it's cold outside, multi-stage heated cushions as part of the Ultra Luxury package. The package also includes front climate control seats and a bevy of upscale features. The rear air conditioning system also adds an optical deodorizer in addition to the particle filter.

The LS 430 comes with a lot of standard features, including a Mark Levinson premium audio system and a rear backup camera display. (Photo: Trevor Hofmann, Canadian Auto Press)

But I'm getting ahead of myself. After all, options are wonderful but when a car comes with as many standard features as the LS it's important to deal with first things first. Most people will appreciate that the power glass sunroof is now part of the base car, plus a power rear sunshade and two rear seat lighted vanity mirrors flush-mounted into the roof liner.

The Mark Levinson premium audio system features a multi-disc CD changer in the glovebox, not as easily accessible as a center stack mounted system but situated on the left side of the compartment so within reach nevertheless. The head unit has been improved for 2004 with Position Optimized Sound, a feature that balances audio individually for each seating position - cool. Also, XM Satellite Radio is now available. Stereo controls can be found on the steering wheel or center stack that also houses the infotainment system. Accessible via the monitor are audio and climate control readouts, plus navigation results (a system that now integrates Bluetooth wireless technology) and a rear backup camera display. I really like this last feature, a truly useful technology when parking a large car. Of course, a beeping parking aid is also available.