I think you will also have to swap over the oil pan and pickup from the LS400 motor as well. The GS has the cross member in a different place. Besides that, use all of the components from the GS and you should be okay. As long as the ECU is concted to all if it's equipment it won't know the difference. If your LS is too old, there are a few things outside of the engine compartment to think about. Even my 93 LS donor had the fuel pump ECU back in the trunk, but the GS430 one is probably different. Another thing to consider is the fuel vapor canister. After 96 OBD II makes the canister into a test device for fuel tank vapor leaks. ABS and Traction/Stability control systems may also need to talk with the ECU to keep it happy, but there should be ways to make the ECU think those options were not on the car. This is where having the full factory manual comes in. I need to make sure my 93 LS engine is happy without the ABS and Traction control ECU's.
Gary M.