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At $162,000, the new Lexus SC 430 retractable hardtop coupe is not only expensive, it’s also a fairly impractical vehicle in terms of carrying any more than two occupants and/or a reasonable amount of luggage. Despite these shortcomings, the SC 430 still manages to be hugely impressive in other areas. Not the least of these is its finish. From the beautifully crafted interior wood panelling, to the top quality trimming, to the impeccable paint finish and panel fit, and to the way the one-touch electrically powered aluminium roof effortlessly glides open or shut, there would not be a better finished car of this type on the market. Mechanical refinement is also top class. Under the bonnet, there’s a delightful all-alloy 4.3 litre quad cam V8 engine that features all the latest technology such as variable valve timing, variable induction system, direct ignition and electronic “drive by wire” throttle control. The engine qualifies as an ultra-low emission (ULEV) unit