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Seems on the Lexus website;
GS 430s can only be had with NAV/ML and chrome 17s
GS 300s can be had with 2 packages, the only difference is with or without HIDs.
I just got my '05 GS430 and I have the 17" alloy wheels, so chrome only is certainly not true.
As far as the ML/Nav, it seems to me that this is a "standard option." What I mean is that it's an option, but you don't seem to have any choice, which was fine by me. From what I gathered, only a very, very small percentage of the 430s ship here without it.