Jngr, The paint quality and fit and finish quality are both much better on the Lexus brand then on the Toyota brand. moreso than Acura and Honda or Nissan and Infiniti, although Infiniti's finish is becoming more upscale. Lexus and Toyota vehicles are painted in totally different facilities using different technologies. In fact, they're about to move most RX330 production to their Canadian plant, and they just built and all new state of the art paint facility there specially for it and only it. There are also colors and finishes for the Lexus that are unavailable on the Toyota.
I also have to disagree about the paint finish on the Lexus, I've had two, one LS400 and now my ES300. First, I find the finish is about equal on both, smooth with no ornage peel. I personally see far more Mercedes and BMWs with orange peel and crappy finishes then I do lexus....