2007 Cadillac Escalade AWD vs. 2006 Land Rover LR3 HSE vs. 200

For all their inherent capabilities, the majority of premium SUVs sold in the U.S. spend most of their lives challenging nothing more demanding than a rain-slicked highway or a compact-only slot in a supermarket parking lot. But there's a simple rationale for this well-documented fact: Most owners find ramping up the accelerated depreciation on these high-dollar assets by subjecting them to a run up the Rubicon Trail about as much fun as undergoing quadruple bypass surgery without anesthesia.

With that fundamental truth in mind, we gathered three topline players that excel in cool, comfortable, and versatile transport for real-world users. All feature standard four- or all-wheel drive, seats for seven, and the power to make the good life even better while holding plenty in reserve for dealing with the most foul forces of nature.

The familiar face here is the Land Rover LR3 in topline HSE trim. Although it alone boasts the proper 4WD hardware--including a dual-range transfer case and height-adjustable Terrain Response suspension--to accommodate those who do indulge their survivalist tendencies on a regular basis, the LR3 is no less at home contending with the rigors of Rodeo Drive. Matching skills with this icon of modern SUV-think are two new-for-2007 faces, the Cadillac Escalade and the Mercedes-Benz GL450. In contrast to the LR3, which uses Land Rover's hybrid body-frame construction, the Cadillac is a conventional body-on-frame exercise based on the new GMT900 truck platform, while the newest member of M-B's expanding sport/utility family is a true unit-body offering that shares a good deal of design particulars with its M-Class and R-Class kin. For the record, the Merc does offer standard downhill-speed regulation and hill-start assist features. Also available is an off-road package with low-range gearset and enhanced ride-height capabilities, an extra not on this particular example--nor on any Escalade's option sheet. One final note: The original plan had an Audi Q7 slotted into this mix, but scheduling issues prevented it from making an appearance. Stay tuned.

Picking up right where its predecessor left off, the new Escalade reigns supreme in the Made-You-Look competition. Its more tautly rendered sheetmetal sports an even healthier dose of bling that tends to make the other two, while fashionable in their own right, appear downright understated. The 'Slade's high-profile flash extends to its interior as well, where soft surfaces abound and the interweaving of aluminum, leather, wood, and woodlike substances makes the kind of endearing first impression that was so palpably absent in times gone by when this Wreath-and-Crester was little more than a tarted-up Tahoe/Yukon.

The Mercedes and Land Rover take more subtle approaches to people-pampering, but each racked up significant driver--and passenger--points as the miles rolled by. All three vehicles offer loads of the right stuff when it comes to power assists and upline amenities, although a number of odd anomalies can be found in the specific feature mix of each. The GL450 shares much with the M-Class in this area as well, including real burled-walnut trim and making leather upholstery an option--and one that was conspicuously missing in our otherwise loaded tester. Like the Cadillac, it did include extras like a navigation system and rear-seat DVD player. Our GL450 also boasted the best seats of the lot, headed by optional multicontour, supportive front buckets that endear themselves by providing a pulsing back massage on demand, even when wrapped in baseline M-B Tex and not Nappa hides. Angular and nearly devoid of brightwork, the LR3's space-efficient interior nonetheless laid claim to the nicest leather and plenty of neat touches in HSE spec, headed by navigation and premium harman/kardon audio systems, tri-zone air-conditioning--an Escalade standard and GL-Class add-on--plus an optional cooler box in the center console. Where the Cadillac also makes Bose sound and a power rear liftgate inclusive, Mercedes relegates a primo h/k LOGIC7 Surround Sound setup and electric hatch activation to the GL450's extras list.

As for driver-impacting downsides, the Escalade's rather coarsely indexed and manual-only/tilt-only steering column seemed decidedly out of place in a vehicle that bottomlined at $66,110, and even the welcome availability of power-adjustable pedals couldn't offset the continuing absence of express-up power windows. Tour much in bright sun and the glare off of the Cad's aluminum dash trim also gets offensive, impacting readability of its clock and optional nav system. And while the Escalade's buckets look sharp, they proved short on lateral support. Beyond the aforementioned lack of leather, our $68,075 as-tested GL450 drew the biggest fire for its still complex COMAND system, less user-friendly Navigation package, and undersized sideview mirrors. Heading the LR3 gripe roster are the austere/industrial appearance of some trim elements and more hard-touch surfaces than expected in a vehicle that rolls out the door at $56,175.