Is there such a thing as a tux-wearing truck driver?

Of course. And I know what could be the ride of choice for such people: the 2007 GMC Denali. To get a good idea of what makes this superluxury truck different from others, I also took a look at the 2007 GMC Sierra, itself no slouch in the comforts area, but it's a notch or two below the Denali's opulence.

You can't help but be dazzled by the silver gray paint, the huge chrome road wheels and the overall sense of "blinginess" that is part and parcel of the Denali. It has finely chiseled features, a stately looking grille, subtle blisters over each tire and a unique rear end all of its own.

It is all part of a successful attempt by General Motors to make sure that GMC and Chevy have completely different identities in the truck world.

The Sierra, on the other hand, was more low key, with polished aluminum road wheels, nicely done red paint and only a 4x4 decal gracing its flanks. It still looks like a substantial, expensive truck -- just not as showy as the Denali.

Our Sierra test vehicle was a 2007 Sierra 1500 Extended Cab SLT with a base price of $34,250. Options included the SLT trim package with power, heated leather seats; remote keyless entry; a convenience package; SLT trailer package; 20-inch rims; StabiliTrak; head and side curtain air bags; and navigation system. That brought the final price to $41,385.

The engine was a 5.3-liter, 315-horsepower, flex fuel (can use ethanol) V-8 with active fuel management, which shuts off four cylinders when cruising on the highway or in other conditions, with fuel economy ratings of 16 mpg in the city and 20 on highway.

These two trucks do share some characteristics: Both are incredibly quiet and well-made, with cabins that rival some luxury cars with supple leather, beautifully done dashboards with no gaps or other signs of shoddiness and no exposed metal showing under the seats.

The instrument panels have been lowered and other elements designed to give you a sense of comfort and security behind the wheel -- even if you're moving from a car into a truck for the first time.

The Denali comes with only the 6.2-liter, 403-horsepower V-8 (14/20 fuel economy rating), and as a result, one of its distinctions from the Sierra is that it has this deep, throaty, rumbling sound that is almost exactly like a muscle car.

The rest of the Sierra line has a long list of eight engines to choose from, starting with a 4.3-liter, 295-horsepower V-6 all the way up to the Denali's 6.2-liter, 400-horsepower V-8.

Its high performance suspension system means the Denali rides much firmer than the Sierra Crew Cab, and you'll feel the bumps more. But it's still not bad at all. The Sierra Crew Cab is comfortably assuring in its ride and absorbs road imperfections to the point that you almost don't feel them at all.

The Denali, which had a base price of $38,095 and a final price of $45,370, can handle up to 1,719 pounds and tow about 8,500 pounds. By the way, you'll be able to get either two-wheel or four-wheel drive on these trucks.

Inside, the Denali is something to behold. Beautifully done wood graces the dashboard along with brushed aluminum touches everywhere including the steering wheel. That center console is so huge you could get lost in the storage compartment, which has a deeply padded leather cover that serves as an armrest.

Problems on either of these trucks were nonexistent, and they rank at the top of the heap in pickup land, as far as I'm concerned.

Standard equipment on the Denali included all power accessories, four-wheel ABS with dynamic rear proportioning, a high-performance suspension package, rack and pinion steering, head curtain side impact air bags, OnStar, XM Satellite radio, heated seats, skid plate package and 12-way power driver and passenger seats.