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I'd be surprised if this is the GS. No way are they dropping the spindle, and this looks more like a Toyota front end. If I were to guess, I'd say it's the next gen Toyota Crown. Fun to see, though. Thanks for posting!
I would agree that this looks more like a Toyota than a Lexus. I hope the production version of whatever this car is doesn't come with the halogen headlights like shown in the pictures!
I still think this is not a Lexus, and the car's proportions appear to be a RWD layout, so unless they change that (I highly doubt it) it would be hard to see this as an ES.