"Theories of the etymology of the Lexus name have suggested it is the combination of the words "luxury" and "elegance,"[20] and that it is an acronym for "luxury exports to the U.S."[20] According to Team One interviews, the brand name has no specific meaning and simply denotes a luxurious and technological image.[18] Prior to the release of the first vehicles, database service LexisNexis obtained a temporary injunction forbidding the name Lexus from being used because it might cause product confusion.[21] The injunction threatened to delay the division's launch and marketing efforts.[21] The U.S. appeals court lifted the injunction, deciding that there was little likelihood of confusion between the two products.[21]"
https://en.wikipedia.org/wiki/Lexus