I'll give you my experience. While I opted for a Limited (memory seats for 2 drivers was on my last car, nice to have, and the HID lights and ventilated seats caught my eye--the rest was fine with me but when I considered an XLS the extra features it had did not attract me any more than an XL). So far, 350 miles, 3 weeks, everything is assembled flawlessly, mechanically perfect, fit and finish is great. Safety and reliability should be the same no matter the model. If you want VSC you can get it, although stock units seem to pair it with more optioned models. One observation at least on Southeast Toyota Distributor options--even XL's seem to have leather seats on all I've seen. The locater shows that they have cloth but if you look at the option list they've been upgraded to leather with seat heaters.
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Jim
'06 Avalon Limited
'06 Lexus RX 400h
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