However Rolls-Royce declined to participate in the test. In its place Leiberman went for the Mercedes-Benz S65 AMG, which has plenty in common with the Flying B despite being almost $90k cheaper.Both are powered by hand-built engines with over 700 pound-feet of torque, and are wonderful cars to be chauffeured around in. But there is a standout winner when it comes to providing consummate comfort, even if that does entail spending over $30k on a must-have optional extra.