Thanks for the reply. I do like the TSX and that is another option. I see 207 used 2004-2008 TL on Autotrader today. I see 114 used 2006-2008 TSX on Autotrader. So I guess there are about twice as many used TLs available versus TSX. I like the fact that all 3rd gen TLs have the J32 V6. The TSX are mostly L4. Yes, V6 is optional. In terms of the age related items you listed, those are true of any car 14 years old and up. So the entire point of buying an older used car for my daughter is its not a big deal if she dings it. Three of her older siblings took turns driving my mother's rusty Ford Five Hundred as their first car and every time it got a new dent everyone had a good laugh. We would sometimes go around the car and try to assign blame for each dent to the correct driver and they would argue "that's not my dent that's yours!" LOL
The 04-08 TLs was Acura #1 selling car back then and the reason for so many on used market today. I ended up purchasing a new 06 TSX because the TL was touch out my price range back then. The TSX was made in Japan and the TL was made in North America. The TSX had less powertrain and quality issues compared to the TL overall. Probably because the North American TSX and the exact same overseas Honda Accord version sold in every other market around the world. I like the TSX because it had a timing chain, handled like it was on rails, and mpgs were always 25-27 city and +31 on the hwy. What I didn't like was the lack of TQ from the 2.4L engine and tight back seat (called my TSX my 4-door coupe).
I handed down the TSX after 8 years to my son for his H.S. and College car. He drove it another 5 more years until a red light runner T-boned it and totalled it with +176,000 miles. It was just age related stuff with the TSX like leaky P/S rack, A/C clutch, alternator, or worn suspension parts after she hit +120,000 miles.
There was a huge price difference new; but, they can be very close in price used depending on mileage. I would let the daughter test drive both to see which one she likes better.