Which brings us back to the original question: What's the point of a $94,570 hybrid luxury sedan? In short, there probably isn't one. However, Mercedes-Benz is not immune to political and regulatory realities, nor to the image-conscious wishes of Hollywood's rich (we hear that the S400 is selling well among high-profile clients who are trading in their Toyotas). Over the next several years, the Germans – like every other automaker – will have to meet ever-tightening efficiency and emissions mandates both here and in Europe. The S400 is a first step. We'll see variations of this hybrid architecture propagate throughout the product lineup so that the company has something to offer customers who demand a cleaner ride without giving up all the goodies they expect in a Benz. If you absolutely must own a luxury vehicle with a hybrid badge on the back, we feel that this is a better implementation of the same hybrid technology than the BMW ActiveHybrid 7. However, what the S400 makes up for in refinement, it loses as a driver's vehicle – something most S-Class shoppers typically aren't interested in to begin with. But if you're looking for something sexier than a Prius and more conventional and luxurious than a Tesla, the S400 is an acceptable 'tweener, even if we can't necessarily figure out who it's for.