By Christopher Tan, Senior Correspondent

If imitation is the highest form of flattery, the latest Mercedes-Benz S-class is a huge tribute to Audi.

The flagship model is the first Merc to feature headlamps that incorporate LED daytime-running lights - something popularised by its German rival. The S-class' rear lamps are also LED-adorned.

Of course, Mercedes' rendition is not exactly identical to Audi's. Its LEDs line the bottom of the headlamps, for instance, and they are not as bright.

To reduce the S-class to how its lights resemble Audi's would be trivialising the most successful limousine of all time.

When the current generation car was introduced four years ago, it wowed the world with a string of innovations - multi-contour seats with extended massage function, three ride-and-drive modes and enough radar-based assistance to impress an air traffic controller.

While the external illumination is probably the easiest change to spot in this mid-life model upgrade, it has other improvements, such as attention assist, a feature first seen in the new E-class - it can tell if a driver is in need of caffeine.

Another feature shared with the E-class is a camera system that recognises roadside speed limit signs. It flashes the number in the instrumentation.

The revamped car comes with direct steer, which varies steering ratio according to steering angle and reduces the need for you to contort your arms.

Then there is torque vectoring brake, which applies braking on the inner rear wheel when the car is cornering fast. This improves turning accuracy. Incidentally, Porsche has included this feature in its latest 911 Turbo.

In addition, Merc has thrown in a Pre-Safe system that makes use of two radars to determine the proximity of the front vehicle and it can apply the brakes if it senses the driver is having a transcendental moment.

Next, a stability program that counters the effects of crosswind, an industry first.

As you can see, all these dynamic enhancements do not really benefit drivers who never venture out of Singapore in their S-class. In which case, the latest Merc flagship may be a tad over- engineered.

Which brings us back to the one feature that folks will notice and appreciate: those LED "eye-liners".

If that is indeed true, then the S300L is more than adequate. This "entry-level" variant does not have all the new-fangled features mentioned.

What it has is that which luxury car buyers crave: pampering. Mood lighting in the cabin gives the interior a club-like ambience (you get to pick from three LED colours). Reverse-parking camera compensates for low lighting. A split-view front monitor. Bluetooth interface. Soft- closing doors.

Most importantly, the car still does what an S-class does best: deliver a superlative ride.

The big Merc's air suspension system is softly cushioned yet firm enough to handle humps and the occasional speedy corner. It also resists dive and squats admirably.

Perhaps the only improvement Mercedes can strive for is even better insulation against road noise. And while its engine is super silky and surprisingly willing even in the S300L, the transmission can be refined further.

As for those LED accents, they perk up a four-year-old body without the need for major surgery. Brilliant.

christan@sph.com.sg

This article was first published in The Straits Times.

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