Doug Thorley has VVTI 100-series headers that include the air injection rail:
This header is made from 304 grade stainless steel and fits the 2005-2007 Toyota Land Cruiser 100-Series. Made in the USA with limited lifetime warranty 14GA T304 stainless tubing and 3/8 inch thick flanges Ceramic coated inside and out Kit includes all required gaskets and/or installation hardware
urdusa.com
They are continuously backordered - you may have to wait 6+ months until they bother making them again. It looks like the 100-series doesn't have the same short tube/long tube options that the GX470/V8 4Runner have, since there is an extra flange in the 100's exhaust just past the headers. I have the long-tubes on my GX and they visually appear much more free-flowing than short tubes, although both appear much less restrictive than the OEM manifolds.
I've deleted the SAIS on my VVTI motor (slyfox75 kit - which was $50 on eBay but appears to be NLA) and installed a blockoff plate in the flange between the SAIS tubes (engine to headers) and the air injector rail on the headers. So the system is totally "dead" and the rail on the headers does nothing.
Are exhaust upgrades worth it - in my experience "yes", the difference was huge. This past weekend we pulled our ~3,600# loaded camper to a local campground. A guy next to us had a sweet '06 100 on 35s with bumpers etc. He asked me what kind of MPG I was getting....I told him 13....he was shocked and said his 100 got only 12 mpg unloaded on the highway! My GW was probably north of 9,000# total this weekend with the camper, bikes, and family of four in it. I was able to pull the camper up 15%+ grades on twisty two-lane backroads with plenty of power to spare (albeit in 2nd or 3rd gear - but still got the 13 mpg). More power also gives you getter MPG, at least in my case.