For enhanced safety, the front and rear seat shoulder belts of the Lexus IS have pretensioners to tighten the seatbelts and eliminate dangerous slack in the event of a collision and force limiters to limit the pressure the belts will exert on the passengers. The Audi S3 doesn’t offer pretensioners for its rear seat belts.
In the past twenty years hundreds of infants and young children have died after being left in vehicles, usually by accident. When turning the vehicle off, drivers of the IS are reminded to check the back seat if they opened the rear door before starting out. The S3 doesn’t offer a back seat reminder.
Over 200 people are killed each year when backed over by motor vehicles. The IS offers optional Intuitive Parking Assist with Auto Braking that uses rear sensors to monitor for objects to the rear and automatically applies the brakes to prevent a collision. The S3 doesn’t offer automatic braking for stationary objects directly to the rear.
The IS offers an optional Panoramic View Monitor to allow the driver to see objects all around the vehicle on a screen. The S3 only offers a rear monitor and front and rear parking sensors that beep or flash a light. That doesn’t help with obstacles to the sides.
Both the IS and the S3 have standard driver and passenger frontal airbags, front and rear side-impact airbags, driver and front passenger knee airbags, side-impact head airbags, 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 available all wheel drive.

