Lexus compared IS300 with BMW's 328 on their web-site a couple of months ago, I'm not sure if it's still there or not, but at the time BMW had officially announced the coming of the new 330. My guess is that they were trying to show the IS' accerelating capability. But in my post above, I never mentioned anything about 0-100 or 1/4 mile time, what I was talking about wass that the car should get the Japanese engine instead of the supra engine and the commercial was pretty stupid for saying IS handles better than BMW. Anyways, if you want 323 Vs. IS300, the result would be the same. Because of the design, IS just can't take corners as good as any BMW. I'm not saying 50/50 weight is an ideal for all cars but that's pretty good for a car that has an engine hanging in the front.