Tight panel fits and high-grade materials are the name of the game with the Acura TL, though some of the plastic trim pieces on our early-build test samples had rough edges from the manufacturing process – an increasingly common theme in Acura and Honda products. Still, nothing else about the TL’s interior says cheap. And if you choose the TL Type-S, Active Noise Cancellation will reduce exhaust rumble in the rear seat area by up to 17 decibels, according to Acura.

The TL’s control layout is good but not great, mainly because of the myriad buttons scattered upon the dash. As busy as this looks, the arrangement is preferable to having the climate and stereo system functions bundled with the navigation system, even if the touch screen does offer good resolution and can be operated with touch, a toggle, or using voice commands. We tried the surround sound with XM and while it sounded good, it lacked the richness, depth, and clarity that we expected. But then, we’re not stereo reviewers, we’re car reviewers, and the large, metal radio knobs are things of beauty.

We’d skip the black interior for the gray or tan décor, just to lighten the mood inside the TL. Type-S models are equipped with seats that have bigger bolsters, more seat seams, and contrasting stitching, plus stainless steel pedals, carbon fiber pattern interior trim, paddle shifters, and red gauge illumination to distinguish it as the sporting version. Standard TLs have a soothing, blue gauge color.

Main visual differences between the standard and Type-S models are most notable on the outside. Each gets a larger Acura signature five-point grille for 2007, while the TL Type-S gets tasteful (Acura calls them “sinister” in an effort to give the car some attitude) styling modifications on the outside, including what the company says are the largest exhaust pipes in the industry. Four big outlets protrude from the rear bumper cutouts, and they look and sound terrific. The Type-S gets a unique and stylish wheel design, but they’re painted a color called Dark Euro Silver (perhaps because they appear to be coated in brake dust like the wheels on many German sedans) which will not appeal to everyone. Other modifications include dark chrome accent trim, flared lower fascias, a larger rear diffuser panel, honeycomb texturing for the lower front inserts and rear diffuser, a subtle lip spoiler, and Type-S badges.