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the 08+ has a huge chrome bird beak and melting eye sockets.
I don't agree it's huge but is definitely a difference. That difference is more noticable to us Lexus fans but I spot it easily and frequently.
I say do it if you want with no hesitatin. I thought about doing it before getting a kit. I priced all the parts and called in the order. I changed my mind only because I wanted the width sideskirts provide with aftermarket kits.
It was 3 years ago so I don't remember the cost but its do-able and its worth it.
Did it a few years ago myself. Costed a little over a thousand installed and painted. Non-Lexus owners probably notice it looks newer, but can't put their finger on it. The 08+ bumper/grille makes the car look newer and sleeker. The 06-07 bumper makes the car look more boxy. I didn't do the mirrors. They're too expensive for something so subtle and the aftermarket ones don't look that good...
The SC300/400 guys have been doing this for years. Heck, I put 97 side skirts on the 95 SC I had. No one suggested anything negative about it. Even SC430 and LS430 owners do it. What's wrong with 3GS owners doing it. Not a darn thing!
I agree with Jay completely. And to answer, you only need the bumper and grille. The difference is subjective. I personally like the look of the front end of the 06-07 better.