The 2007 Hyundai Veracruz goes up against the 2008 Lexus RX350 at Motor Trend.
The Hyundai doesn't yet match the Lexus's overall levels of polish, but it's darn close. And when you take into consideration all of the PRACTICAL advantages the Hyundai has (more passenger room, more cargo room, seats more people, longer warranty, etc.) the Hyundai looks like the clear winner.
My favorite part is this: "If we accept that the Lexus's brand cachet, dealer-service reputation, reliability reputation, and historically high resale value are worth the 25-percent premium, price is no longer an issue."
It just goes to show that good marketing and solid reputation can always convince people to pay more for something, because Lexus sure isn't having any problems selling vehicles. Hyundai, on the other hand, is still often laughed at because one can't help but think of the $4999 Excel from 1985 when they think of the Hyundai brand.