Many people say DXM (and other dissociatives like Ketamine) are neurotoxic without citing any medical evidence, simply referring to Olney's Lesions. I have yet to see any evidence that Olney's Lesions (or NAN) applies to humans. There have been medical studies where NAN has been observed in rodents, but never have humans proven to be susceptible to NAN. Until then, it's just not right to say K and DXM are neurotoxic (at least, not because of Olney's Lesions).
More info on this here: http://www.erowid.org/chemicals/dxm/dxm_health2.shtml
More info on this here: http://www.erowid.org/chemicals/dxm/dxm_health2.shtml