Looking for all the world like a Lexus GS that had been to the gym every day for six months, the IS 220d is going to sell on looks alone. Know that. BMW certainly will because this car has its sights firmly targeted on its 320d. For a good proportion of buyers, the Lexus has the Bavarian’s measure, writes Andy Enright.

Lexus has built its corporate identity around peerless refinement and this turbo diesel is markedly more sibilant than its Teutonic counterparts.

It also lacks the fabulous torque on demand qualities of the best engines. Wind it up and it does deliver adequate go, but it only serves to highlight the IS’s paradox. You can either buy an IS that’s quick but loud – this one – or opt for the petrol IS250 which isn’t loud but nor does it feel particularly quick.

On paper, the diesel engine appears to tick all of the boxes. It’s economical and low on emissions and will doubtless be a darling of corporate buyers, with its affordable upfront price and huge host of gadgets that serve to plump up residual values, making leasing rates look very attractive. Other aspects of the driving experience are a mixed bag.

The six-speed manual gearbox isn’t particularly delightful, being quite long and heavy in the throw, but the pedals are beautifully weighted, the brake pedal in particular being one of the best in the business with a supremely reassuring feel. The driving position is also excellent with great all round visibility helped by big, bright door mirrors. They create some wind noise at above 80mph but the field of view is the best I’ve come across.

The ride on the standard 17-inch alloy wheels and suspension set up is also very good.

The steering is quick and accurate and the on-limit handling, as defined by the VDIM stability control system, is benign in the extreme.

The interior is an object lesson in how to make complex systems intuitive to access and operate. It’s here that Lexus scores its most decisive victory over the BMW 3 Series. The satellite navigation, audio and ventilation systems are all simple to use.

The second biggest advantage the Lexus scores comes in after sales service. Here the company is second to none and Lexus dealers monotonously rate as having the best service offering year after year. Judging by other Lexus products, it’s doubtful you’ll see much of them other than for routine servicing as again Lexus trounces all German rivals when it comes to economy.

The Lexus IS220d is a hard car to pronounce judgement on. Part of me feels that it represents a missed opportunity to establish a class lead but another part feels that the deficiencies of the slightly sub-par powerplant are wholly outweighed by the manifold levels of excellence that permeate the rest of the vehicle. This car is steeped in build and design integrity and an unswaying focus on how we use our cars. Perhaps it’s this unstinting excellence of virtually every other aspect of the car that throws the engine’s shortcomings into focus. If that’s a back handed compliment borne from the expectation that a modern Lexus now generates, so be it.