Luxury automakers seem to like letter or letter/number combinations for vehicle names because it is supposed to convey more of an upscale (image). IMO, that's a bunch of typical marketing nonsense. A name is simply a name. The proof of the vehicle is in the pudding.....in and under the sheet metal.

 

cadillac uses the first letter to designate sedan size it seems. ATS, CTS, XTS - easy to follow. X on the end is for crossover (SRX). escalade kinda doing its own thing (ESV, EXT )

lincoln i can't follow at all and can't be bothered to study it. all the 'm' feels to me like a connection with mercury, its dead brand. why not all L models? that would make more sense because it would connect lincoln and luxury.

 

If you insist on actually trying to take some meaning from it, then here: mk=mark. So Mark X, C, T, etc.

 

Hard to tell if that is in fact what the Cadillac marketers were thinking. But, yes, I'll admit that it is an interesting theory on your part...and may (?) indeed have some validity. And the Escalade, like Lincoln's Navigator, is their only current production vehicle still with a conventional name in addition to its ESV/EXT.