No master key?
Like I mentioned, what you can do is get a new ECU from eBay or from someone here selling one, as long as it comes with a master key. That's critical. Swap in the new ECU.
After you install the new ECU, tape the key it came with right next to the ignition cylinder, and then use the key blade to turn it to ON. The new ECU should read its transponder and you can then put it into programming mode. The ECU couldn't care less what the physical key cut looks like, it's only looking for the signal from the transponder switch.
Once you've gotten into programming mode, you can program in your new key of choice, because the key the ECU came with is guaranteed not to be cut for your locks and ignition.
If you get lucky, you may be able to swap the transponder out of the key that comes with the new ECU into the key blade you already have. That would be a plug n go solution.
Let me start from square 1 and see if that helps.
To start your car, you need A) the physical cut of the key, where the grooves in the key will allow the locks/ignition to turn, and B) a transponder chip that will tell the ECU to activate.
You currently have A. You are missing B.
A new ECU from eBay should come with a master key. This key will have C) a physical cut that does not match your locks or ignition, but it does have D) a transponder that the ECU accepts.
When you swap this new eBay ECU into your car, your existing key A will still turn the ignition, but the ECU will be looking for transponder D and so it won't activate.
Transponder D is tied to the ECU, and key cut A is tied to the car. So you've got two halves that have to be combined to start the car or get into programming mode.
With me so far?
Celebrating Lexus & Toyota from Around the Globe
http://m.ebay.com/itm/Lexus-engine-ECU-ECM-reflash-Lost-key-replacement-service-Programming-keys-/182252713160?fits=Year%3A1999%7CMake%3ALexus%7CModel%3AGS400&hash=item2a6f1bb4c8%3Am%3Amrqx-rVwC7edXT6RIXYWS0w&_trkparms=pageci%253A45970ed1-0b0c-11e7-8516-74dbd1800da9%257Cparentrq%253Adc37595415a0a357b5152e7ffffbd89f%257Ciid%253A1






