Acuras are slightly better than Hondas.
Lexus is better and more luxurious.
Lincolns are just rebadged fords with a different grill; have you seen the Lincoln MKZ? A rebadged Ford Edge.
Lexus is bigger than Acura in terms of how much each is worth.
In terms of cars:
Lexus is more luxurious than Acura.
Acura considers driving dynamics without performance and luxury.
Lexus and Acura are both fuel efficient but Lexus is now starting to get rid of "Premium Fuel" from some of their vehicles. Great market strategy to boost sales. Good Job Lexus! (people hate paying for premium fuel)
However in terms of expansion (which is bigger; how much company is worth) Lexus is bigger than Acura because in the early 90s people were satisfied with Lexus more than Acura, Acura struggled.
Lexus has F performance division which competes with BMW ///M, Mercedes /////AMG, Audi RS Quattro while Acura has no performance division.
Lexus offers unique technology like parallel parking system than Acura.
Lexus offers better choices than Acura.
Lexus has a honest look than Acura while Acura has the chrome grille which many don't prefer.
Lexus has a better ride quality than Acura, Acura is a bit firm while Lexus is soft.
Acura has better standard cars than Lexus so its better for money value.
Acura has a better chassis and steering response than Lexus.
Acura has a better 6 MT than Lexus IS 6 MT, great clutch from acura.
Acura has a good high-revving engine than Lexus.
Acura has a better AWD system, in terms of handling, than Lexus.
Acura is more quieter than Lexus (Acura RL; noise canceler)