The M-B has a very slight efficiency advantage over the Bimmer and the Lexus, and a very significant price advantage. MSRP (with destination) is just under $92K for the Benz, about $103K for the BMW, and a huge $113K for the Lexus. Both of the competitors have V-8 engines, meaning they absolutely destroy the S400, and its V-6, in terms of power.