the GS is quicker but not by much depending on which year and model of the 350CDI you go for..
both models will have most toys you would need i.e. parking sensors, xenons, reverse camera, folding mirrors , DVD, CD,cup holders, cruise control, bluetooth, mp3?? unless one is quite fussy both models will have all one needs for thier driving pleasure.
if you will be using the car for majority motorway journeys then 350CDI wins in terms of mpg..maybe 8-10mpg more.
no difference in mpg for both model in town driving so one wont save much if they went diesel.
Lexus is smooth refined and less noisy compared to some idling 2014 diesel's i have heard at the traffic lights.
not a lot in it for road tax if one went 350cdi over 450h
worth comparing servicing cost of both models thats if you will be using dealers
petrol is cheaper than diesel at the pumps
lexus is know for thier reliabilty of petrol/hybrid engines. how far DPF,turbo and injector issues on diesel models has improved over the years i cant tell but these three are well know common issues on diesel cars.
Lexus is exclusive on the roads Merc is not they are every where.
check if the boot space on the GS450h will be enough for your needs as its smaller for some.
if you ask me i'll say test drive both and decision is yours to make ...as all cars have something they lack when compared to another competitor but will all boil down to which faults you can live with.