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IMO the 2007 due to all of the upgrades, body,(bumper cover, headlights, LED taillights) transmission upgrade and electronics (dashboard display, sound system technology integration) from 2006 model and beyond. You might call the 02-05 models Gen 1 and the 06 to 10 (final year) Gen 2 of the SC 430's.
On a car with a lifespan of over 200000 miles, the extra 15k is nothing. I would go with newer all other things being equal.
If you plan on keeping the car 5 years or less an 02 or 03 with 50k miles will give you the same reliability. The upgrades to 2010 are few and insignificant, same performance, mpg, just some upgraded bits and pieces. I have been an owner for a couple of years and only the lights let me know if it is an 02 or 2010. (you can update the lights) You can get an early model with factory Lexus used car warranty, bumper to bumper for about 23k and not worry about the expensive repairs. Try to get a Florida car.