If you're going to look at cars that 12-14 years ago had an MSRP in the $40-45K range, and that are still "generally available" today.....you have to say there really is No Match for the e39.
You have to account for the whole package not just performance, luxury, and handling -- but also the Exterior Design, the Interior Design including the Sound System and comfy seating. The quality of the finish, the higher grade of leather and the judicious use of wood accents. The Performance (acknowledging the good Fuel Economy when not pedaling too hard ! ) and the overall Brand Recognition as the Ultimate Driving Machine.
The Lex's may have better Interior Design, but the Performance will be lacking. A Porsche may out-perform, BUT those interiors are just too "Teutonic" for my taste. The Infiniti is a dolled-up Nissan which ain't a bad thing but wouldn't stand comparison to an e39. Cadillac and Lincoln tried their entry into this Market Segment but looking back on those units -- let's just say they get a "Gentleman's C" and leave it at that. Jaguar ?? Buy two because one of them will always be in the Shop. Acura ?? A Honda, and just as boring. Vulva ?? Enough said. Audi ?? All the idiosynchracies of German Engineering with none of the Panache.
I'm speaking from experience because I've owned practically all of those cars at some point.