Actually Paul, I did notice that too. The GS must be a 1999 model because that was the only year they made the headlights like that.

a 1999 model? wouldn't it have been a GS400 (and not a GS430) if it was a 1999. These aren't the same headlight housings that are on the 2003 GS300 SportDesign?

I saw the 2003 GS300 SportDesign headlights in person and I must say the inside of the headlights look more "dull" looking with the Titanium finish. The inside of the headlights on the car pic look like they have more of a "shinny" look to them which makes me believe it's the 1999 version which was the only year they made a black chrome inner piece. I swapped my 2001 headlights out for the 1999 version just for the look. Anyway, I could be totally wrong on this one but I say it's a 1999 car with a GS430 front plate... or it could be just a photoshop..

It's a UK spec GS430, that's why it has the little differences.
Europe never got the GS400.

Going to jail in style. Oh, whata cruel world.

Another pic I found of the car.
It is a highway patroll car in the UK.