Anyone who is a true car guy (or gal) knows that the TLX is actually an E-segment car that competes wth the Audi A6, BMW 5 Series and Mercedes E-Class. NOT a D-segment car by ANY means. ESPECIALLY the second-generation model. It is way too heavy to compete with an M340i. It makes much more sense to compare it with a 540i.
Price has nothing to do with size because if that was the case, then the Chrysler 300 (an E-segment car) would compete with a Mercedes-Benz CLA-Class or an Acura Integra (both of which are C-segment cars). Rather, price has to do either with target demographics or build quality (sometimes both).
By the way, the Acura TLX is no longer based on the Honda Accord. The Type S version is absolutely amazing, there is nothing that rivals it in the strict sense, NOT even the premium-focused sedans like the CT5-V, 300S V8, or G80 Sport. This car is actually not about raw power; the car relies indirectly on breaking laptime records in the 320-380hp category of E-segment sedans.
It's NOT ONLY going to produce better laptimes than a 540i M Sport (which makes similar peak power), but also in some cases even an M550i. Acura was always about performance credibility, not really about luxury. And even though this car has 600 lbs of fat stored into its body, HALF of which come from the unnecessary luxury features, it MANAGED to be ONLY a couple seconds SLOWER than the D-segment, overpowered IS500F, and that car is supposed to compete with CT4-V Blackwing as well as standard M3 and Giulia QV.
Imagine what Acura will do when they release a more aggressive Type R version of the TLX, most likely a hybrid version of the J30AC engine (and/or possibly a V8 based on a twin set of K20C4 motors). I'm not revealing any predicted horsepower numbers, but I want everyone, ESPECIALLY HONDA/ACURA FANS to just imagine...