Hi ldc,
Thanks very much for your reply. Well I've been on my friends Honda Accord Euro (a few years ago) which had factory HIDs and during the evening, you can see so much more which really impressed me and in my opinion, there is a big difference.
As for the Sports level, the price would shoot up well above the 75k mark when adding the enhancement pack (which we are planning to add onto the Prestige) and she really would like to have the leather seats too. It'll be our first time buying a Lexus and we don't want to go overboard (with other financial commitments and all) but just have a few extra things we want added onto Prestige :)