Don't forget the GS sedan and LS coupe have REAL wood accents and not plastic looking wood. Also they also have a power passenger seat and both are heated. They also have 16" wheels as opposed to 15". Oddly enough the Type II engine w/230hp vs the regular engine w/200hp has less torque. Type II torque is 206lb/[email protected] and the standard engine is 210ft/[email protected] These features are in addition to what everyone else has mentioned, tcs, etc...