I'm driving an 02' XLS 4.0. Getting about 22.5 MPG currently at highway (70-75) speeds cruise on. The only mod I have is an K&N "cold" air intake.
Things I have done is change all the fluids to high grade synthetics (front/rear diff, transfer case) I believe that gave me slightly better MPG as well as a quieter/smoother ride. I have also changed all 4 shock strut assemblies, along with various worn ball joints, I have a hard time believing this makes any difference other than ride quality. I have 178,x.. on the car, with original spark plugs, I've been wanting to change them out, but with no misfires and above average MPG, something is telling me not to.
Before the aforementioned changes, I wasn't keeping close track of my MPG, but I know i was getting around 18-19 highway.
Elevation definitely affects my averages, while on the west coast going over mountains/passes, I usually get average around 18-19. While in the midwest with virtually no elevation gain, I get 22's.