The IS300 is like the BMW 3 series in many ways so I don't see why it wouldn't be listed in the Luxury section. However, with it's aluminum pedals, aluminium trimmings (gear shift etc), standard 17inch rims, maybe it's more towards the sports side than BMW. I can't believe that I'd ever say that a Lexus was more sporty than a BMW. However back in 1998 when I got my GS400, I realized that my Lexus was more sporty oriented than my mom's 540i BMW...
Eric...