It's about 0.5" long

 

Just providing an update.

Like mentioned above, got it checked at an auto glass shop, they confirmed no surface damage present and the imperfection is within the glass itself, and likely a manufacturing defect.
Took the car to my Lexus dealership, their techs examined the spot and also came to conclusion that there is no surface damage and it's a defect.

Sent photos to Lexus HQ for warranty claim. Lexus HQ denied the warranty, claiming this is not a defect.
My dealership claims they've tried to argue for it, but their hands are tied. Suggested I reach out to Lexus customer service.

Contacted Lexus customer service, they basically told me to pound sand, and that the decision was made by another department and it's final. The customer service representative was unable to provide additional information beyond the denial.
When pressed for direct contact with this other "department", was told that was not possible.

I'm quite disappointed by the way Lexus is handling this, and not even providing me an option to appeal their decision.
Especially since both the dealership and an independent auto glass shop confirmed there is no evident external damage, I would at least liked to have Lexus explain to me what they thought this was caused by, if not a defect that should should be covered under warranty.

Honestly quite put off by this entire experience, definitely not what I expected.

 

That sucks. It is a defect. I guess they think it's not significant enough to repair -- kind of like the early LED computer monitors, that allowed a certain number of bad pixels before it was considered defective. My reading of the warranty indicates you could force them, legally, to replace the windshield, but your lawyer's fee would cost about as much as a replacement OEM windshield, or more, and the risk of getting an unsympathetic judge also exists.

 

IF the defect is in the line of sight they should replace it as it affect safety, same as if you had a chip on the windshield in line of sight you could not get the vehicle certified for private resale. This could be one angle.
You could also threaten them with a lawsuit in small claims court, which would cost them time & money (lawyer) to defend.

 

I think I'd be a little less upset if they didn't claim that it wasn't a defect at all, but instead if they said it was too minor or whatever to warrant a replacement.
The fact that they completely denied that it was a defect is what really ticks me off.