I think the elantra, tiburon, and especially the Elantra GT are GREAT cars, and offer tremendous bang for the buck. But, I think that Hyundai is taking a pretty big leap too soon with this one.
There's too big of a stigma against Hyundai at this time to be offering a $20k psuedo-luxury car.
They've pretty much got the entry level cars nailed, but they are making to big of a leap on the higher end. You're up there with Camry, Accord, Maxima, and some nice used German vehicles at that price point.