Just when you thought you'd read the last of the 2007 Mercedes S-Class reviews, Thane Peterson over at BusinessWeek took his turn in the latest Mercedes flagship and has offered up even more insight into what potential owners can expect from the new S.

While the review does a fairly respectable job highlighting the S-Class' extensive technological wizardry, ultimately Thane bestowed the S with four out of a total of five stars.  Why not a perfect score?  According to Peterson:  "As much as I love this car, I can't give it five stars. For one thing, it remains to be seen whether Mercedes has resolved the quality problems that plagued the previous S Class sedans. The S550 is also very pricey, even compared to rival German luxury cars."

Quality?  Price? Is this a review for a Mercedes S-Class or a Toyota Camry?

First of all Thane, if you're going to criticize a car's quality, then please, by all means, criticize it.  What exact areas is the new S-Class lacking in quality? Are the electrical components not up to your standards? Is the leather not as supple as you'd like?  Or are you simply relying on your psychic abilities to criticize a car's future faults? 

While the idea of reading about a car's potential problems may be appealing to some, doing so defeats the entire purpose of a review.  To accurately give one's own impression of a product, you need to assess what's in front of you - not what may be there in the future; not what was there in the past. 

I'll use my television as an example.  I just bought a new 60" Sony LCD, which, as of this writing, I'd rate a 5 out of 5.  Does my review take into account any past problems with Sony products?  Nope.  In the future, will my television's picture quality decrease to the point that eventually I'll be forced to purchase a new tv?  I'd have to say yes.

So how then can I bestow my Sony with a 5 out of 5 rating?  Because as of now, based on what I see and have experienced, I can find no fault with the television. To rate it based on anything else, at least in my eyes, would be unfair.

As for the price, again, it's necessary to assess the S-Class for what it is - arguably the most technologically advanced vehicle ever produced.  Being the leader in the segment, is it wrong for the S-Class to be priced accordingly?  To a consumer that makes $250,000+ a year, the price difference between a $86,175 S-Class and the $72,495 BMW 750i is relatively obscure - and that's not factoring in the plethora of customers opting to lease the S-Class, most of which could care less about the price gap.

The problem with this review, and many others for that matter, is that unless you're actually in the class that can afford to purchase whatever vehicle you desire, it's difficult to justify a $20,000 price difference.  When judging the S-Class from the opposite end of the spectrum - the end that has the budget for a $100,000 automobile - $20,000 is simply a small price to pay to own the best.

For more info, head over to BusinessWeek for the full review.