After 12 years, Toyota-brand Lexus suddenly finds itself sharing the honors with another brand (a GM brand at that), Buick. This is according to JD Power’s 2007 Vehicle Dependability Study.

The study, which measures problems experienced by original owners of 3-year-old (2004 model year) vehicles, finds that Buick and Lexus tie for the top rank position with a score of 145 problems per 100 vehicles (PP100). Following in the top five rankings are Cadillac, Mercury and Honda, respectively.

What do manufacturers gain from building dependable vehicles? Well, aside from assuring customer satisfaction, they basically create a positive image that can translate to better sales, not to mention savings on warranty coverages for valid claims for repairs early in the ownership. And who wouldn’t want a car that known not to break down in the simplest of conditions, right?