The Mercedes GLS competes with other large, luxury SUVs such as the BMW X7 and the Cadillac Escalade. While Mercedes-Benz usually charges a premium over other brands, the pricing of the GLS is right in line with the base price for those two competitors, while offering more comfort than the BMW and more sophistication and technology than the Cadillac. And while the BMW has the slightly muddled mission of combining a dose of sportiness into the large SUV experience, Mercedes seems to have made comfort the top priority on their large SUV, with technology being their main tool in the pursuit of that goal.