From what I can tell, there was a grill change in model year 2003, and my guess is that the headlights became plastic with that change.
Looking at the OEM parts, these are listed as fitting 1998 to 2002:
Though who knows whether they're still offering glass ones through OEM... it doesn't say.
These newer ones are listed as fitting 2003 through 2007:
As for why it matters, I've seen the glass lights on a 1999 and 2000 model, and wow, even if the rest of the truck is in rough shape, the lights look brand new and gorgeous.
Looking at the OEM parts, these are listed as fitting 1998 to 2002:
2000 Lexus Headlight Lens (Right). Electrical, Lamps - 811306A082 - Genuine Lexus Part
Genuine 2000 Lexus Part # 811306A082 (81130-6A082, 811306A080, 811306A081) - Headlight Lens (Right). Electrical, Lamps
parts.lexus.com
Though who knows whether they're still offering glass ones through OEM... it doesn't say.
These newer ones are listed as fitting 2003 through 2007:
2003 Lexus Headlight Lens (Left). Electrical, Lamps - 8117060890 - Genuine Lexus Part
Genuine 2003 Lexus Part # 8117060890 (81170-60890) - Headlight Lens (Left). Electrical, Lamps
parts.lexus.com
As for why it matters, I've seen the glass lights on a 1999 and 2000 model, and wow, even if the rest of the truck is in rough shape, the lights look brand new and gorgeous.