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Welcome to Club Lexus! You'll find the answer to your question (and many others) in our 2nd Gen IS FAQ's. The thread you're specifically looking for is here.
You wont notice a difference off of the line, ECT will hold the gears longer so you have it in the powermode, instead of having to downshift. Its not that big of a difference, but it does help.
I like mine off, no neck wrenching jerkyness with the go pedal. I wont be reseting my ECU either since i like the smoother easierness of the 'just above snow' learned curve *if i can call it that*.
I definitely notice the difference off the line. That annoying lag from the second you step the pedal to when the car accelerates is gone. Kinda like getting rid of the drive-by-wire lag.
