Hello and thank you for using just answer.
Simple answer here-NO. If your thought here is that they are the sam engine this is NOT the case. The ES uses a 2GR-FE engine while the GS has a 2GR-FSE engine. 2 completely different units. They both have the same size and displacement but the setup is different. This is not a simple programming variation. The GS also ulilizes a RWD setup where as the ES uses a FWD setup.
There are also extreme space limitations in the ES engine compartment, this is why TRD does not offer a supercharger for this engine as it does on many toyota produced engines.
Former Lexus Master technician
Master Certified with lexus, 6 years experience