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Have to agree with peteharvey on many of his points. My dad has an '11 GS and I drive it regularly.
He has the 17" stock wheels - his car feels somewhat disconnected from the road (I attribute to soft sidewalls and 17" stockies) but has a great touring car feel.
The 4GS feels more connected to the road and generally feels bigger with a wider stance and more road presence. When I drive my 4GS, I really want to push it...but when i drive the 3GS I just want to cruise which speaks to the strengths of each of the cars.
Trunk's "mouth" opening on the 3GS is very small compared to the 4GS.
Lots of non-LED lights (DRL's, parking lights, fogs) on the 3GS making it look a little older in its stock state. IMO Lexus got it right with the 4GS DRL and lighting elements, particularly the rear/brake LEDs.
The 3GS is a very handsome car and has aged well IMO. The 4GS is also aging well and I still admire the 2013's I see on the road.
My final thought: The 4GS feels like an updated, modern condo with some amazing, fresh finishes while the 3GS feels like a slightly older home with tons of character and undeniable charm. Gotta love 'em both!
The 4GS will look good for many years to come, it's sporty and classy. But the 4.5GS though, I still can't get over that new front end and tail lights. I think that took away the classy part.
Have a look at these similar Enkei lightweight racing wheels below.
However, be careful.
For me, the 3GS' biggest Achilles Heel was the four messy headlights at the front.
For me, the 2nd biggest Achilles Heel of the 3GS was the lack of torsional rigidity and bending stiffness in the body structure, such that using firmer springs, or upsizing the alloy wheels and low profile tires will cause a lot of creaking and rattling in this car.
These Enkei GTC01's pictured are only 2/3's the weight of OEM alloy wheels, so that it is easier and faster to spin and brake, and throws less force onto the body over bumps, but it only come in 18" minimum if I'm not wrong.