i think alot of people forget that there is a difference between cars in US and Canada.
Daytime running lights have been standard issue on all cars shipped to canada for a long time, maybe since the mid 1990s. also, any gs300 i looked at in canada had the e-shift and HIDs. i do know that all gs400s had wood trim as a standard option except for the sport edition which had black wood, if im not mistaken.
i honestly think that you should go for a gs400. own the flagship. if a gs430 is outta your price range, go with the 400. being from canada and seeing the market, i know that for the most part gs300s sell for approximately the same as gs400s. you will love the V8. i feel like im being un-couthe for bringing this comparison up, but it would be like considering a BMW 330 or an M3. such a huge power difference and the gs400 was the flagship car.
80 HP and 85TQ difference is noticeable. it would just seem to me that you would get bored so fast with the 3.0L of the gs300.
sorry if i offended anyone with a gs300, but when i was looking for my gs.....i drove a 400, then drove a 300 and went running back to the 400.