The new S80 is said to be based on Ford's C1+ platform meaning a modified C1 platform meaning it's the same platform Focus and S40 use. Sounds like a bugdet option to me for such an expensive car.
On the other hand i really like the interior in beige color. One of the best in it's class and better than some of the German competition IMO.
BTW i heard that there won't be a new S60 but instead the next S40 will grow significantly in size.