I should have written if your 'tilt steering MEMORY setting' works OK go for the
# 2 fuse.The 'memory' mirrors are linked to the Tilt and Telescopic ECU,mirror
switch, each mirror motor and ground.
Without memory the mirror switch is supplied with current from the RADIO # 2 FUSE.
Not sure if part numbers are the same for series 1 LS [up to November 1992 in the UK.] and series 2 [Nov. '92 on.]
If the fuse is OK, before you source a replacement ECU, make sure you have got one.!! Take out the glove compartment [not too bad a job] and have a look.
Keep away from the air bag cable[yellow] and electrics while you are in there.
Cannot help on prices, Lexus parts cost an arm and a leg over here. Some of our LOC members order parts from the US 'cos they are cheaper!
You will have better chance than me for a junked LS [you have more!], you
might find a good ECU that way.
regards Roy