A luxury sedan earns its comfort reputation in the transitions: pulling away without a jolt, settling after a bump, stopping smoothly, and keeping passengers comfortable as traffic and weather change. Operating function is how well those everyday actions work together. A powerful engine and an impressive equipment list do not establish that on their own.
The useful test is a familiar journey with the people who normally travel with you. Low-speed control, ride quality, cabin noise, and easy-to-reach controls can matter more over that journey than a brief burst of acceleration. Different engines, wheel packages, and suspension options can make two versions of the same sedan feel surprisingly different.