Upgraded from ES330 to GS300. 36K miles, Opal Blue exterior, Ash interior. Navigation, Blue Tooth, Backup Camera, Mark Levinson, Park Assist, Lexus CPO 3 years/100,000 warranty. Paid $28,100 before taxes. 31,000 after all taxes and fees. So we are pretty much around the same figure. I did go ahead and added the dent guard feature because I park my car in downtown and people usually don't care about the car in the next spot :)
So far, I am loving the car. My only compare is the trunk space but then I knew what I was getting into when upgrading form ES to a GS. Also, interior lighting is good, but I think it would not have hurt to put a cabin light which can be controlled manually in addition to the spot lights.