The Mercedes-Benz CL-Class is that motoring indicator you've reached the corner office, the power tie in steel and rubber. Perhaps not board management with a penthouse and chauffeured Maybach at your disposal, but top-grade stuff nonetheless. And in a battle of the bytes, it may well have superior computing power to your office hardware.

For 40 years the big two-door, two-plus-two coupe has been the pinnacle at Mercedes-Benz, whether it was badged SLC, S or CL-Class. This latest iteration, relative to the S-Class with which it was engineered, is 5.5 inches shorter, 2.2 inches lower and a bit heavier by way of structure and more added amenities. It is a substantial car and a rare two-door that can comfortably seat four six-foot-tall individuals.

Graceful long arches frame the windows and extend to sweeping hood and quarters, artfully concealing the CL's 200-inch length without something adjacent for scale. Lacking a central pillar the roof appears canopy-like with windows down, and you can actually drive it that way without raising your voice or being buffeted into a bad hair day. It hasn't quite the imposing style of a like-size Bentley GT (nor the price) because the CL focuses as much on engineering and performance as subdued style; however, valets and onlookers still tend to correct themselves, progressing from "nice car" to "that's a really nice car."

Slick details become apparent when you first open the vault-like doors. The door stops, which look like a hatch strut near the hinge, hold the door at any position you choose rather than the fixed angle of typical doors, so it doesn't fly into the car adjacent or come crashing back to your knees as you slide in. Did you notice the side windows dropped slightly (and close after the doors for a tight seal) and are made of dual-pane glass with infrared-reflective coating?

Lift the handle on the driver's seatback and it slides forward, easing entry to two of the most comfortable seats without a door in any car: Deeply sculpted, surrounded by wood and leather trim, and as your privileged passenger clicks the seatbelt their headrest rises automatically.

Move the seat model on the door to position yours where you want it — no key required if the door is open. There are seven adjustments here, plus cooling, heating, 3-position memory on both sides, and the driver side can adjust the passenger seat for loading convenience — or recline the co-pilot to a deeper sleep. Closing the door requires little effort as it is self-sealing, and opening and closing the trunk are pushbutton affairs.

With seat basics out of the way push the one-touch starter, adjust the power tilt-and-telescope walnut and leather wheel to your preference, and behold one of the more sophisticated dashboards in motoring. The Rockefeller Center Christmas Tree has nothing on the kaleidoscope of warning lights available but with everything approved by central management processors, the instruments go low-key. Engine speed, coolant temperature and fuel level use needles and dials, while the speedometer is actually a digital rendition; use the wheel-mounted controls to scroll through trip data, navigation info, sound, and so on, and the center of the needle disappears.

Flip the light switch and bi-xenon headlamps light the road where the steering is pointed, with automatic cornering lights on for sharp turns that fade away as the car straightens course. Inside, a band of fiber-optic light with adjustable intensity rings the cabin, and navigation and instrument displays may be dimmed independently. Flip the "moon" button next to the headlights and your CL mirrors advanced aircraft with Night View Assist.

The screen that was your speedometer is now a video display of the road ahead, with treetops and bridges shown better than the low-beam view, and all manner of additional eye input during fog or inclement weather; the speedometer shows as a bar-graph along the bottom, and signals, high beam, gear selected and other ancillary data are superimposed on the edges of the screen. It's not a replacement for lights or common sense, hence the "Assist" descriptor, and it will not work without the lights on so you can't sneak up on people. Also try out the active cruise control and "tunnel mode" which closes all windows, roof, and adjusts climate control with one touch.

Your right armrest covers a double-level console that can be opened to either side and the "palm rest" ahead of it is the cover for the 10-key dial pad linked to the primary control system called COMAND, itself operated by the round knob where a shifter used to sit. It is surrounded by shortcut keys and might take a few days before you're familiar enough to drive and COMAND simultaneously, and there are more than 11 pages of recognized voice commands in the owner's manual; those 700 pages go by fairly quickly.

Take a studied look around, noting the stitching on the leather and how it follows the curves, the edges formed into the woodwork around the controller, armrests, and the rolltop console cover in back. Use the LED reading lights recessed in the mirror bottom that, unlike previous such designs on domestic trucks actually put the light where you need it, not where the mirror is angled. Lift the door armrest pad to park your Mont Blanc. Search for the rough edge you won't find. Or marvel at the near-perfect square of a trunk to best load maximum baggage. This entire Wheels section couldn't handle all the details.

Once sorted you can return to the car's raison d'être — driving. The power is heard in the background like a distant thunderstorm, ready to be unleashed in a rush of smooth thrust — or after muting 600 watts' of harman-kardon's best. The same "c/s" button that controls transmission management also signals the active body control for quicker progress or sublime cruising. Other than steering that feels dull returning to center in around-town driving, the dynamics are faultless and the big Benz absorbs everything in its path while the active seats pump up individual sides to keep you planted. An AMG-inspired package adds more aggressive and suggestive bodywork and the 19-inch wheels are shod with stickier tires, allowing this sizable coupe to corner with considerable precision and poise. By no means a Porsche, it will certainly make the Porsche pilot sit up and take notice when you appear in his mirrors.

The money boys at the Wall Street Journal characterized the CL as more ego trip than worth the $14,000 premium over a probably more practical S-Class sedan. However, they failed to take into account that many features optional on an S-Class — wood/leather steering wheel, rear sunshade, power trunk closer, and active body control (nearly $4,000 itself on the S550) — are standard on the CL, making the actual premium much lower. And we all know the relation between limited production and amortization.

In few areas will you find more than one CL, and if that worries you can always step up the CL600 V-12 or an AMG version for more exclusivity. But the CL encompasses such technology, comfort, safety (nine airbags) and style there isn't a single practical reason for needing anything more.

(Whale, a longtime Ventura County resident, has been breaking parts for 29 years and writing about it for 21.)

2007 Mercedes-Benz CL550

Engine: 5.5-liter DOHC V-8, 382 bhp

Length/width/height (in.): 199.4/73.7/55.8

Weight: 4,485 lbs.

MPG city/hwy/observed: NA/18.7

Base warranty: 4 yrs/50,000 miles

Price as tested: est. $117,665

Alternatives: Aston Martin V8 Vantage, Audi S5, BMW 650i, Jaguar XKR, Lexus SC430, Maserati GranSport