Performance:The Infiniti G35. It has more power and rear wheel drive. It makes it more sporty and a lot faster than the TL-S.Luxury:The Acura TL-S has better quality materials than the Infiniti G35. The leather seats are more expensive and durable, as are all of the interior parts.Value:Honda Motor Co. is known for it's low depreciation value, including Acuras. If you want to buy a car that you will get your money out of, then the TL-S is the right car.The Acura TL-S is a car for someone who is into performance vehicles, but is more for the person who wants luxury with power. The Infiniti G35 is a car for someone who wants their car to be a performance car all the way. The typical G35 buyer isn't as interested in luxury as much as they are performance. To sum it up, luxury = Acura, performance = Infiniti.