Replacement for an Audi A8L?

I'm doing some part time driving for a disabled business woman. She currently uses an Audi A8L 4.2 Quattro. The lease on this car is up in March and Audi have already been in touch, suggesting that there is sufficient retained value to go fro a new car next time.
I'm trying to work out which cars should be on her short list for next time. The key criteria are heated rear seats and adjustable rear seats. Currently, she only does about 12k per annum, but quite a lot of this is motorway, so another diesel seems appropriate.
The list I have put together is as follows - Audi A8 / BMW 7 series / BMW 5 GT (I'm told this has heated rear seats as an option) / Mercedes S-Class (although the cost of maintaining this may exclude it). What cars am I missing bearing in mind the key criteria of heated and adjustable rear seats, for her disability. The long wheelbase is not quite as important.

Asked on 28 October 2015 by GJL

Answered by Honest John
The A8 is subtly very good looking and the 4.2 V8 diesel is powerful. This size of diesel is now being dropped from big diesel cars and almost universally replaced with 3.0 V6 diesels. Audi can only sell very few 4.2 V8 petrol models because they increase its corporate average CO2 emissions too much. The latest car in this category is the new BMW 7 Series that is technologically very sophisticated with built-in wireless Internet, self-parking, a multi function key and, most importantly, very comfortable air suspension. For fully adjustable rear seats (there is even a business class bed option) you need the LWB. Others in the class include the Mercedes S Class, Jaguar XJL and Lexus LS600h hybrid. Latest BMW tested here: www.honestjohn.co.uk/road-tests/bmw/bmw-730ld-2016.../
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