Yes Phil, in the US it seems since 2006 the GS with the larger v6 has been the obvious direct comparison. Sold as an Acura RL in the States the Legend sold slightly better than here. The Legend was a rare thing in the UK and Europe with only 500 or so sold in the Uk, so I virtually never saw another,(a bit like driving a Mk4 facelift GS!) so when I came across any GS it seemed to be the only comparable car despite the Legend being front wheel drive biased 4 wheel drive. My driving is 90% motorway and so the Legend in 2007 with adaptive cruise and lane keep assist was both a novelty and made for relaxing long road trips. The Honda 3.5 vtec made a wonderful noise when opened up. But once the Legend was discontinued the GS was the only way for me to go once I’d scratched the itch of owning a V8 with an RCF for a couple of years. Just a shame no suitable GS450h was available at the time I needed to change, but now very content with the 300h. Actually the 0 -60 in the Legend was 7 and a bit seconds and from a number of YouTube videos the 300h apparently does it in 8.1 or 8.3 rather than the over 9 published by Lexus so not really that different. The interiors I would say are very comparable, both totally solid and mechanically engineered to a high standard.
This was my Legend.