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Another option is the 07-11 GS350 calipers and rotors with a custom bracket for the bottom caliper mounting point. The top bolts up.
I just completed this upgrade on my 01GS430. The GS350 rotors are 334mm while the LS400 are 315MM. I tested fitted them with the brackets on the SC and they fit great.
Pics of the setup on the GS.
These are the bracket needed. I have the drawings if anyone know a good Machine shop willing to make them.