Well, I’ve received the same BS “lifetime” line on the transmission fluid, for the non-dipstick A750F, from the Lexus dealership. I don’t buy that one either.
I thought the Toyota/Lexus (dealership service department) line on the LC/LX 80/100 fuel filter was “It’s a lifetime part”, not that I actually believe that, but 25-30k seems low, or maybe I’m misremembering…
I know nothing about this vehicle or its history, but in my opinion, your friend is looking mostly at the wrong places to refurbish his older vehicle.
Shocks & rear coils might make sense.
Unless these things have already been done, I’d be looking more at cooling system plastic/rubber...