Q: We have a who owl noise coming from underneath the front seats when decelerating. on 2007 Lexus LX470

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There is no tugging from the front wheels and no performance problems when accelerating, only the noise and a little vibration.
(1) Answer
I don't understand what you mean by "tugging from the front wheels."
The noise under the front seats could be originating from under the floorpan in the exhaust or in the transmission. If it's actually from under the seats and originating inside the car, I'd suspect some issue with the heating air ducting under the seats.
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