Ford did a pretty nice job classing up the Fusion to make the MKZ, but this Lincoln is no match for the Cadillac CTS, even with the Lincoln's slightly lower base price. The MKZ wants to be supernice, but like the Chrysler 300C, it's missing quite a bit in the execution of the interior (material qualities in particular), and this weakens its effectiveness as a luxury car.
I do like the styling themes of the exterior, though, particularly in the grille. A few hints of sweet-drivin' Mazda 6 roots are detectable, so the MKZ doesn't drive like a pillowy Town Car. Still, the suspension is sprung a bit too much, so the car is extrabouncy on rebound.
I like the concept of an entry-level Lincoln, but Ford has quite a bit of catching up to do-not only to Cadillac, but to Acura, Audi, Lexus, etc, etc.