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I'd rather keep the thread on the Lexus AFM that in the FAQ restricted to the commonly performed housing and injector upgrade. I'm going to move this to its own thread in the general MKIII section.

While the complete AFM assemblies (housing and sensor module) have different part numbers, the actual sensor module (just the electronics) have the same part number. There are a few different part numbers which may be present on the MKIII and Lex AFM electronics. These are found in the '90-'95 LS-300 and SC-400. You cannot buy the sensor assembly separately from the dealer though... Used is your only option. A complete, re-manufactured unit for one of those other vehicles may cost less though. In which case you would just swap the sensor assemblies and still save a little money, but I doubt you would save much.

Another option is a converter to convert to a different metering system. The MAF-T is a $200 magic box which allows you to move to a less restrictive, more common, cheaper GM MAF sensor. I've bought these sensors new for as little as $75 and used for as little as $5 (They're VERY common). There are much more advanced systems which offer this translation function along with many more bells and whistles, but this it the only one which would keep your bill below $300 (aside from buying and testing who knows how many used KVAFMs).

BTW, the resistance testing of the KVAFM is not a reliable testing methodology. It really needs to be test on the bench with the proper equipment and an oscilloscope.