Yesterday I had a back-to-back test of an IS 300H SE and a Luxury, 16 and 17 inch wheels, respectively. So this is a report on the ride quality of both.
Unfortunately the roads available were quite well maintained but I did hit as many drain covers, potholes and rough tarmac as possible. Sadly, didn't get onto a quick road, e.g. motorway, or a rough B road.
On well maintained surfaces the two cars are very similar - I think you would be pushed to tell the difference if blindfolded as a passenger. On these surfaces the ride of the two is essentially smooth and well controlled, while at the same time supplying sufficient feel for normal driving. Neither car exhibits the longer wavelength damping of cars such as a Mondeo; the damping and spring rates seem to be 'tuned' more towards vehicle control and sharper steering. I would not describe it as plush or luxurious but instead a firm, supple ride with more vehicular stability.
Previously I had tested a Sport (18 inch wheels) on a motorway and that ride was acceptably smooth and controlled, but also fed back knowledge of the road surface and imperfections to the steering wheel, i.e. just as you would expect for 18 inch wheels and sports suspension. I would expect both SE and Luxury to have very good motorway ride quality - not sublime wafting, not soft wallowing either, but instead a well-controlled, supple acceptance of road imperfections; you would probably feel and hear imperfections but not be disturbed by them.
The surprise for me was that the 16 inch SE was not very much better than the 17 inch Luxury at dealing with potholes, drains and rough tarmac. However, I didn't have a chance to test either car on a long length of damaged or poorly maintained road, i.e. a typical west country B road. That lack aside, the SE does deal marginally better with drains etc. than the Luxury. Neither car's suspension crashes, excessively thumps, or gives that disconcerting wheel-twisting feel of poor suspension and damper systems. For comparison the Sport does crash and thump over ridges and drains etc. - that's the nature of that beast.
So, there you have my personal opinion. Before the back-to-back test I was expecting to have to write about a large contrast between the SE and Luxury rides but it's not there. They are surprisingly similar. A greater contrast may exist if driving on B roads - possibly/probably a more forgiving, compliant, smoother ride in the SE than the Luxury - but if the difference between the two on A roads and well-maintained B roads is indicative, then the difference on poor surfaces is probably not great.
That last point is the most important thing I've learnt: I can now consider purchasing not only a 16 inch SE but also a 17 inch Luxury (and possibly the Executive).
Thanks again for the feed-back on your experiences.
regards, Tanimbar