Nobody should frown at that MACNEIL. Heck, it weighs less and that sure helps. If you're gonna be realy careful when 4-wheeling then that's a great choice.
For me, I already really messed up the steel ARB and had to get it bent back out and touched up. It just depends on what you want. I'd like an even thicker steel front bumper though the suspension wouldn't support one if somebody made it.
I messed my ARB bumper up by going down this slickrock here in AZ. Check out this site and the Tacoma pic. I hit a hole in the bottom and a big rock flipped up and V-dented the bumper.

I go down this thing very slowly NOW.
http://www.azod.com/off-highway/trip_reports/c-gap/index.htm
Ooo, that's a bad thread to post on the 100 forum. That's my 80 at the top.