All Lexus are re-badged Toyotas, Lexus is just marketing not a manufacturer.
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yes and no, Lexus and Toyota are in fact different! They are not a simple rebadge. For example, an Aristo only has a 4 speed box and does not come with leather, whereas a GS300 does, I would guess the same applies to a windom/ES or LS/celsior.
In NZ we have masses of Windoms (actually looking at buying one shortly), and a lot of berks do rebadge, but that is more on the LS or GS, not so much ES, if you have a windom, thats ok.
Certain cars are made for Lexus only and subsequently badged as toyotas, but now Lexus is officially selling cars in japland then it may well stop.