Id go for an STS.Just because I perfer Cadillacs,and the floor shifter an that.You get a very attractive car,inside and out.You get tons of options.And great performance.With a 300 horsepower and 275 lbs torque 32V Northstar V8,the factoring acceleration ratings hit 0-60 at 6.4 and the 1/4 mile in 14.7.That depends on the driver.I have gotten my ETC under those times.And it handles great with the sport tuned suspention.I don't know if speed and handling(all around performance) is what you look for when buying a car but I do.And like mespock said,you get a great ride from both brands,but if you look for great luxury and performance in one car,shoot for the Seville STS or Eldorado ETC.You can pick those up for fairly cheap these days too in the years your looking at.Test drive them both,Cadillacs and Lincolns that is.And see what you like.Take into consideration where you live too.Caddys are front wheel drive,and Lincoln are rear.This may effect your decision if you live in the North like me.