Jeremy Clarkson said:

2nd: Mercedes-Benz E 320 CDI Elegance

Carrying it lightly

Mercedes doesn’t need a fancy name like Touring or Avant to hide behind, it just calls this E 320 CDI what it is: an estate. And if it’s a conventional estate you want rather than a crossover like the R-class, this is the best there is. It boasts the largest loading bay in the class, a superb diesel engine and chassis but, best of all, exactly the right image.

Mercedes E-class: The estates are expensive, the cheapest costing £28,825, but they hold their value, especially if diesel powered. At the top of the range is the E55 AMG at £65,995, which would be capable of 200mph were it not limited to 155mph.

I can't find the rest of the comparison test. I like his underpants remark though ..

Edit: NVM I found it now
http://driving.timesonline.co.uk/tol/life_and_style/driving/jeremy_clarkson/good_car_bad_car/

Now there's a time sink!!

So sad this car not available in USA.

Thanks again for nothing, MBUSA.