If your friend is really interested in certified pre-owned and really wants to spend between $30-40k, then both the IS and C230 are lower than she should probably be setting her sights. That is you could realistically get either of those new for that money, or get something better pre-owned for the same amount.
For the record, this thread has certainly worked people up pretty well and it seems to be centering around the possible apples to oranges issue. If you clarified which IS it would be useful, perhaps, as an IS350 is far superior to a C230 (either the 4cyl Komp or the 6 cyl) but the IS250 is not (IMHO, of course).
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"Religion is the one area of our discourse in which it is considered noble to pretend to be certain about things no human being could possibly be certain about"
--Sam Harris
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