On the TL-S the front calipers are mounted towards the front while the back calipers are mounted toward the back. I noticed today on the IS300 that their front calipers are mounted toward the back. I've noticed other cars have their back calipers facing foward also/ Does the position of the caliper make a difference in braking performence? Or is it just aesthetics?

 

I don't believe it has anything to do with performance.

I have seen cars with the calipers on front and back, some high some low. I believe the only reason they are mounted where they are is to clear the suspension, etc.