Yes, Eric, I disagree also. I think the TL-S is very refined, and in many ways (ergonomic layout of the interior, "feel" of the controls) is actually superior to the BMW and the Lexus. You are correct that there is a huge difference in build quality between the TL and the BMW 3-series; the TL-S is far superior to the BMW, and every owner survey on reliability backs this up. (The Lexus can match the TL though.) Yes, there are some ways that the others are superior (the quality of the leather in the Lexus, for example) but overall, they're pretty darn close. In any case, I sure don't see $10K of difference there.
Lumping the TL-S with the Accord makes no sense at all; the two cars are different in every possible way. However, a comparison between the Lexus ES300 and the Toyota Camry has a more legitimate basis.