This car, my car at least, underestimates miles to empty quite a bit. When the warning light finally comes on miles to empty shows around 10-15miles. But I never put in more than 17 gallons. It has 21 gallon tank. Even at 10miles/gallon that's still 40miles to empty, not 10
I actually prefer this, more conservative, approach of Lexus to overly optimistic estimates of some other brands. E.g. on my prev car (Grand Cherokee), when the fuel warning light came on, the miles to empty started dropping like a rock - light comes on at 50 miles, but after only 20-25 miles it was already single digits...