of course the Lexus is a better overall car.
it has more power, it has a sportier look, and the interior is a lot more classy.
And as for the comfortability, it really depends. both are very well laid out. i find that taller people are more comfortable in the lexus, while shorter people are more comfortable in the accord.
And as for the drive, the Lexus's drive is smoother, faster, and accelerates alot better.
but it also costs quite a bit more on the sticker price, and maintenance wise.
test drive them both out before you make a decision.
good luck!