Tough to compare. They're just such different trucks. I bought an FJ new in '07, drove it 4.5 years, and loved it - longest I'd ever owned a vehicle to that point. Next truck was the 2006 100 I've been in since. The FJ is awesome. It's just not a Land Cruiser. It's lighter, louder, less solid feeling, etc., - not in a cheap way; more in a normal Toyota way.
The FJ was definitely better on the trail. But the 100 is pretty damn good on the trail and just better all around as a daily.
Both trucks were/are mod'ed about the same - small lift, winch bumper, sliders, 33s, etc.
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(and yeah, I'm a fan of steel wheels... and BFGs

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