Any Mercedes or BMW in this price range is going to be fake leather that feels like hard plastic and nearly no options. At least with the SHO you get real leather and most surfaces are covered in padded leather as opposed to painted plastic that flakes in the basement dwellings of the "luxury" brands. As for luxury options, you can get massaging seats and adaptive cruise. I haven't driven a Lexus since the mid 2000's when I had to drive a GS a couple hundred miles and will probably never again unless they changed their wide, flat, cardboard feeling seats, I was in a Dodge neon for 48 hours and felt better than after 3 in the Lexus.
Saying that, I would not recommend the SHO if you need a bunch of rear seat space. I have 2 little ones, one is still in a car seat and it is a tight fit but that is why we have a minivan when we are spending anymore than 15 minutes in the car as a family.
