The overall design of the lockers are close to the same, but the Land Cruiser's are closer to a nine inch rear (or so I thought but read below) and the Taco's are eight inch rears (8.4 for non locking). Also the front and rear carriers on the Land Cruiser are the same size, where the Taco has a smaller front diff. You can get a lot more info on the swaps and wiring of the diff here on mud.
A guy posted this here:
"Yes, Tacoma rear w/locker is the same size as the front 80 diff. They use almost all the same parts, but the gearset is reverse cut for the 80. Being fulltime 4wd and heavier than a minitruck the front diff requires the added strength of running on the drive side of the gear teeth. Minitruck owners can gain driveline clearance in the front and a stronger gear when they use it in the frontend. If used in the rear of a minitruck, you lose strength as the vehicle will be driving on the coast side of the gear. Yes, you could bolt up the taco locking diff into an 80 (w/ mods to gasket area of housing), but it wouldn't make sense to."
The front of a 80 series is a hi pinion 8" reverse cut front end. Why go to a standard cut front end just for an e-locker? Standard cut gears will be riding on the coast side of the gear and will be a lot weaker than a reverse cut gear in the front.
Buy a Built E-Locker diff from another FZJ80 and modify the housing to have it fit. Also the Rear on a LC is a 1 Ton rear end with a 9.5" ring gear so don't even try to fit a TRD locker in the rear b/c it won't even be close.
