The question is sort of vague... But as for brands that are reliable, have good performance and are comfortable, these would be my first picks.
1. Acura
2. Infiniti
3. BMW
4. Lexus
Lexus and Acura have outstanding reliablity, and Lexus, of course, wins in comfort, but pails in the Zoom-Zoom factor. Acura, along with having involving driving dynamics, the greatest technology and good comfort, is among the best in durability.
Most of the Infinity vehicles have great dependability, but BMW's aren't up there with the other three in terms of reliability. If performance is everything to you, I suppose you won't mind this. Infinitis also have great performance, and cost far less.
My first choice of a car, once again, is an Acura. It is the best well-rounded luxury brand, in my opinion. I would steer away from Mercedes simply because of its reliability horror stories/ratings.
Also, since this will be your first car, I don't recommend going up to the 80k end of the spectrum (Maybe you could buy a new Accord or Maxima...?). You may be sick of hearing this, but used is probably the more economical choice...
BUT! As for new cars, don't overlook either Acura or Infiniti. They're both excellent brands.
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