well it all depends on the steering wheel itself, and how the buttons are wired up.
first if this is a direct replacement, does the clockspring have the exact same connector? and if so are there the right wires coming out of the car side of the connector for the clockspring?
the clockspring is the part that allows the wires coming off of the wheel (airbags, horn, and any buttons on the wheel) to be able to rotate with out getting kinked up or breaking a wire.
if the clockspring in the MR2 doesnt have the extra wires that are needed for the steering wheel (and i dont think it would, unless the MR2 had an option for SW controls) then you will have no way of getting the signals out of the wheel and to the radio. you might have to use the clock spring from the lexus (if that is even possible)without the wires coming out of the clockspring, i dont think that this will be possible
now lets say that the MR2's clock spring does have the correct connector, AND the wires on the car side of the harness. this would actually be pretty easy, you will first have to find out which wires are for the buttons, this is best done with the airbag left out of the car. there will probably be two or three wires for this, you will want to make sure that you dont mess with ANY of the wires for the air bag the SW button wires will probably be just like the airbag wires (some cars do have two seperate harnesses at the clockspring, one for the airbag, and one for the other stuff, however there also may just be one harness with all of the wires in there)
now this is where i start to guess because i dont know for sure how the button really function
option 1 (two wire system)
the buttons should either be on the same wires just with different resistances for each button press, this is how almost all factory steering wheel controls work. so there should be a ground wire that feed the buttons, this will need to be grounded at the clockspring, then there is the resistance wire that will show a difference resistance to ground for each button press(both the down buttons that you can see in the picture should be the same resistance, and both the up buttons that you can not see in the picture, should be the same resistance) so you will have two buttons that can control stuff. you then will need to connect the resistance wire from the clockspring to the resistance wire from the PAC module (probably the white wire) and then program
option 2 (three wire system)
the buttons have there own trigger wire but share a ground wire, the ground wire will of course need to be grounded again at the clockspring, then there should be two wires, one for up and one for down, that will show straight ground when pressing the button (only after the ground input wire has been grounded) for this you will need to basically need to follow the instructions for a harley motor cycle and use two resistors (one for each wire) to be able to give you two different resistances to ground with different button presses. so after you have placed a resistor on each separate trigger wire, then you will need to connect both wires to the resistance wire for the pac module (probably the white wire again)
there also could be other ways for the factory buttons to be wired, but these would be the most common way for it to be done.