My wife and I considered cancelling our ML320 order (after waiting seven months!) when the RX300 was announced. We ultimately decided to stick with the ML320 (M1 package) and have been thrilled with the decision. I agree with the assessment of the RX300 being a much smaller vehicle. This weekend, we plan to hump up from Boston to Bar Harbour carrying my in-laws, my wife's grandmother, my brother-in-law and his fiancee, four bikes (two on top and two on back) and a canoe, plus my wife and myself. Try that in an RX300. Actually, try that in any other compact SUV! We have been pleased with the fit/finish of our M-Class, except for a slight squeak in the rear hatch which went away completely with a little silicone lubricant on the door stop. The RX300 is a bit more cushy, but I like the "clean" look of the M-Class's interior. About the seats: you are correct to say that the power seats would be helpful. I am 5'11" and found that I had to hike up the driver's seat to get a good driving/seeing position. There is plenty of headroom, so raising the seat is no problem. Once the seat is properly adjusted, I have the best view on the highway -- it seems that I am easily seated above the eye-level of fellow Cherokee or Rodeo drivers, and certainly above the eye level of any RX300 driver. I translate this into better road visibility for me. Finally, those plastic covers in the roof (above the doors) are mounting holes for the optional cargo divider. The divider can either be placed behind the second row of seats, or (when the seats are folded flat) behind the driver/passenger seats. This explains why there are multiple holes in the roof.