I am not sure how much the parts/labor breakdown was. I got some good referrals for this shop and trust what they say. As for the post regarding replacing parts that don't need replacing. The only part that is of considerable expense is the water pump and if any one else knows, this also will go out. It only makes sense to replace it now while they have everything off of the front of the engine and not 20,000 down the road. I would rather pay for it now than have my car overheat, have it towed to a shop, and pay for twice the labor than just doing it with the timing belt.
Just my two cents. Good luck with your Lex!
The water pump will go out. Just when is anybody's guess. I can tell you that it's service life is not related to the T-belts service life. But if you do the pump, do every idler bearing and every seal too. As long as the front of the engine is off, lift off the intake and rebuild the starter, and if you do that it's an easy job to fish the EGR pipe out of there and replace that too, because they go out. The power steering pump is easy to replace when doing the t-belt, and they do leak frequently, so install another PS pump too.
At that rate of repair, you'll be ready to buy a GM product, which may prove cheaper.
I bought two Lexus because they were reliable, not because I have to replace working parts to keep them reliable.
It's his money. He'll do as he pleases, as most do. That's simply my advice on the service is all.
I hope that made you feel better.