Not the 1st post of its kind ...just my 2 cents.
I just traded in my 2020 A-Spec Tech V6 for a 2023 A-Spec. These are my observations thus far;
Engine: As a daily driver used mostly for suburban driving, I find that the low-end torque of the 2L engine makes the car feel quicker in most instances. For spirited driving, no question that the 3.5L engine was smoother and much more soulful feeling. The reality for me is that I'd only occasionally really put my foot into it far enough to "wake-up" the V6/9 Speed ZF and then I'd have to back-off before I could really enjoy the thrust.
Transmission: Before getting the '23 I'd read/watched just about every review and the consensus seemed to be that while the 10 speed was better than the 9 speed, it was still a bit sluggish compared to most of dual clutch boxes or ZF's 8 speed in rear-drive cars like the BMW. Having driven a friend's 330i, I'd say that's a fair assessment. However, I find that the 10 speed is much closer to the ZF in the BMW than it is to the old ZF 9 speed in the TLX. The old 9 speed was smooth, but took forever to respond to throttle inputs and as a result, I rarely bothered driving it in sporting way around town. The new 10 speed may be a tad slow to respond when you floor it from slow coasting speeds but I find that if you ease into the gas a bit it downshifts and gets ready for you top hammer it. Keep in mind, this is all while in Normal mode. In Sport, it's way quicker in every respect than the 9 speed was. For me, the effect of the more responsive gearbox and the low-end punch of the turbo make the new car a much more engaging car to drive in day-to-day scenarios.
Steering: I find the difference to be pretty considerable. I found nothing wrong with the steering feel of the old TLX. In fact, I'd take it over most modern BMWs or Audis. I find the new version to be an even bigger improvement! I'm not sure about tech specs but it feels like it's a faster ratio and has more feel than before. Whatever the tech behind it... I find it very direct and precise and it makes a big car feel very nimble. Kudos to Acura here!
Suspension: My initial impression is that the new car is a bit stiffer but I'm comparing a brand new car to the 3 year old one I was driving. Kind of a wash I guess in terms of firmness. My seat-of-the-pants feeling is that the new car is noticeably more composed over bumps and ruts and it definitely feels more planted in sweeping corners like onramps. It's probably a combination of suspension, steering, wider rubber, etc. but the overall effect is a car that feels lighter (despite being even heavier) and easier to place on the road. A lot of my quick corners are urban intersections and the new car is much more enjoyable to throw around these tight areas.
Audio: The old car was very good and the new one is even better. Being an older guy, I'm past the days where I'm looking for my twin-12s to blur the rearview mirror when I'm listening to Licensed To Ill. But it's still nice to have a crisp, clear system that doesn't get all muddy when you push it a little
I just wish it had a second USB port for audio so I could keep my higher bit-rate files plugged in at the same time as my wireless Android Auto adapter. Maybe they should consider adding built-in wireless AA but I guess that's asking too much?
I left out styling since that a totally subjective thing but other than than missing the round exhaust tips, the new car is a beauty inside and out. I think the old seats were better than the new ones comfort-wise, and I loved the thigh-extension but overall they're still more comfortable than the rock hard seats in most German cars, they're real leather, and they cooled without paying thousands extra!
Overall Impressions: A big step forward over the Gen1. More engaging to drive, nicer looking, much better interior, and a better sound system even though it didn't need improvement.