Both the S90 and LS have child safety locks to prevent children from opening the rear doors. The S90 has power child safety locks, allowing the driver to activate and deactivate them from the driver's seat and to know when they're engaged. The LS’ child locks have to be individually engaged at each rear door with a manual switch. The driver can’t know the status of the locks without opening the doors and checking them.
The Volvo S90 offers optional built in child booster seats. They’re more crash worthy than an added child seat because of their direct attachment to the seat. Lexus doesn’t offer the convenience and security of a built-in child booster seat in the LS. Their owners must carry a heavy booster seat in and out of the vehicle; S90 owners can just fold their built-in child seat up or down.
The S90 has a standard Whiplash Protection System (WHIPS), which use a specially designed headrest to protect the driver and front passenger from whiplash. During a rear-end collision, the WHIPS moves the headrests forward to prevent neck and spine injuries. At the same time the pretensioning seatbelts fire, removing slack from the belts. The LS doesn’t offer a whiplash protection system.
To provide maximum traction and stability on all roads, All-Wheel Drive is standard on the S90. But it costs extra on the LS.
Both the S90 and the LS have standard driver and passenger frontal airbags, front and rear side-impact airbags, driver knee airbags, side-impact head airbags, front and rear seatbelt pretensioners, height adjustable front shoulder belts, four-wheel antilock brakes, traction control, electronic stability systems to prevent skidding, crash mitigating brakes, post-collision automatic braking systems, daytime running lights, lane departure warning systems, blind spot warning systems, rearview cameras, rear cross-path warning and driver alert monitors.
For its top level performance in IIHS driver and passenger-side small overlap frontal, moderate overlap frontal, side impact, roof strength and head restraint tests, its standard vehicle-to-vehicle front crash prevention system, its standard vehicle-to-pedestrian front crash prevention system, and its standard headlight’s “Acceptable” rating, the Insurance Institute for Highway Safety grants the S90 its highest rating: “Top Safety Pick Plus” for 2022, a rating granted to only 95 vehicles tested by the IIHS. The LS has not been tested, yet.