As with every subject, everyone has an opinion. It appears that thus far, most people like the interior in the car they own…and that makes sense.
But to answer the original question, I thought I’d throw in the only 'objective' comments (from non-owners) I’ve read in print. Car & Driver felt that the first generation TSX had very luxurious soft-touch materials, and that in the 2G TSX, though still very nice, had several areas that were changed to cheaper, harder plastics, and that there were now “too many buttons”.
As Car & Driver said about the 1G TSX: “The sumptuous leather, the tasteful metallic accents, the LED gauges, and the top-grade plastics are befitting a car costing twice as much. The dash covering is made sans PVC, a material that can wreak havoc on quality control, and instead is manufactured using a high-caliber spray-formed urethane skin technology. All the materials scream luxury, and all the parts whisper smooth.”
Backing this up is that the 1G TSX, had a separate “Acura” design interior, intended to be nicer than the Euro Accord. The 2G TSX however has an identical dashboard as the Euro Accord.
Additionally, the electroluminescent gauges in the 1G TSX, (another feature that the Euro Accord never had), were replaced with cheaper, traditionally lighted gauges in the 2G.
Let’s step away from objectivity and back to opinion…
Having spent some time in both cars, an area where the interior of the 2G TSX outshines the 1G, (in my opinion), is the seats. The 2G seats are more bolstered and have softer, nicer leather. Also, it is wider, with 2 inches more space shoulder to shoulder.
I will echo what many have said on Acura zine and Temple of Vtec forums…the woodgrain dash and tan interior in the 1G 2006-08 TSX, (when Acura upgraded the look of the woodgrain and other materials from the 2004 & 05 models) is the most luxurious ‘looking’ interior.
Regardless of year, color or model, all 1G & 2G TSXs have very nice interiors.