The 18" wheel/tire combination is interesting in that it is the same overall diameter as the 17" combination. In the 18" setup, Lexus uses a lower profile tire, 55 series vs 65 series to achieve the same result. Must be marketing again. In researching this more, it appears that the 55 series tire may also be hurting ride and comfort as it has a smaller sidewall and is more for sports performance.
You are correct about the dB vs dBm, I usually measure audio level in a broadcast system. I have a handheld audio meter and driving down the freeway at 60 mph on concrete gives me the 90 dB reading. I am using "C weighted" and fast response. However, the final result is that at freeway speeds, it is a little difficult to carry on a conversation. Btw, the 96 Tahoe with 160K miles is a little quieter, but I think the issue here is mostly the tires.