The TL will be much sportier and a better performer on the road, even though it gives up about 14HP. The Lexus ES is a luxury car and the TL a sport luxury car. The Lexus is built on the Camry platform and the TL on the Accord one, so both have great engineering behind them and will be very reliable. The IS350 is a better competitor to the TL or TL Type S. I think the lines and styling of the TL are much better, since I own one. GO TL! The TL also has a great standard feature list and will generally be less expensive than the ES.Pretty much the same MPG and price wise:TL: 20/29 mpgBase:$34,295.00ES: 21/ 30 mpg Base $34,185.00With the TL std Bluetooth phone, Premium ELS audio 5.1 system, heated seats, 2 memory seat adjustments, HID headlights. All option on the ES. If you actually price out a ES with similar features it is far more expensive...