You will have to call several dealers to get anything that resembles an answer. Some will tell you that they only drain and fill. Some will drain and fill and drop the pan and replace the filter. Some will swear there is no serviceable filter at all. Some will tell you they have an awesome machine that power flushes the system. Some have an awesome machine that does not power flush, just pumps new in as the old comes out. Some have a BG machine that they love. Some have a BG machine that they love, but you better throw the special additive in too to get the full effect.
As far as I have been able to determine, Lexus and Toyota are not recommending flushes at all and are not endorsing any aftermarket flush machines or additives. If they are then they better get the word out on what machine and how to do it, because the dealers out there are not doing anything consistently at all.
I'm sure each dealer you call will tell you that they are doing it correctly. It's when you get your 3rd or 4th different answer from different dealers that you realize that someone is fibbing.
There is a reason that Honda puts it in writing to their dealers to keep those F-N machines away from their cars.