Comparing my local Toyota to my local Lexus dealer:
Wash & dry car: Both offer for any service (warranty or paid) - Toyota dealer takes a little longer, not as much staff?
Loaner: Lexus - yes; Toyota - yes, if service will take more than a day, if less than a day free ride home/work and free return trip to shop
Parts: Lexus - full list price and sometimes more (AHC fluid was list +$12 per tin); Toyota - 10% off list
Atmosphere: Lexus waiting room definitely more plush all around; Toyota dealer has cheaper chairs but free donuts, soft drinks/tea/coffee
Lexus complaint - went to find out the number that would be on the key number plate (little tag thing comes with original keys but got lost) - took two hours of me hanging out in the waiting room even with the title in hand, driver's license, etc.
Toyota complaint - leaking gas line between tank and engine on a FJ Cruiser with less than 1500 miles - service writer acted like he didn't believe my wife had never taken her truck off-road (fixed it under warranty, just gave us a hard time initially).
Lexus Kudos: None (but honestly haven't had a reason, so...)
Toyota Kudos: Needed a replacement transaxle (MR2) that failed 1 month after warranty expired (had not hit mileage limit) - they paid parts, I paid labor - they threw in a new clutch, throw out bearing, etc. without me asking