I really don't have a problem with "smart luxury" as my problem lies in how Acura uses that mentality to market the brand. Honda's have always been considered "the thinking mans car" and I believe Honda is trying to get Acura that same kind of perception.
Acura first and foremost needs to find a formula, a mission and direction that truly define what the brand represents. Everyone here and even automotive publications know the engineering expertise is there yet Honda has yet to fully, fully invest in Acura.