I agree, I think once you have done the floors with bedliner and undercoating you have hurt the value of the truck.I think the market has softened for FJ40's
This FJ40 was for sale in Edmonds, WA back in February. The list price then was $40K. This guy bought it at or below list and is trying to flip it for at least 10K more. When I looked at it in February, I thought it _might_ be worth $40K (not that I would pay that, just that someone would). I don't think it's worth any more than that.