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Everyone is probably biased to whatever model they are driving. I personally have driven both the 300 and 400 at length and couldn't pass on the 400's smooth engine and timeless performance.
I can def relate to what you are saying. I'm looking from a collectors point of view. I'm looking to put one of these cars away and save it for the long run. Is my 94 sc300 with 37k gonna be worth more than the 92 sc400 with 68. The problem is I like the way both of them feel, but I def have to admit the 400 is a smoother ride and less noisy. But the legendary 2jz motor keeps sucking me back in also. I just feel I cant duplicate that low mileage on the 300. Being in the car business when your an enthusiast is a dangerous thing.