Since this seems to be a common trend on our 100s, who are people going to for replacement steering racks? $550 seems to be about average delivered looking online for OEM.
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the rebuild kit is less than $30 ... New POWER STEERING RACK & PINION ASSEMBLY FIT FOR TOYOTA Landcruiser LEXUS LX470 | eBay
I can't seem to find one for less than $170 for the OEM rebuild kit, 04445-60080. I've also never done one, but it might be worth a shot. And I've had enough cheap eBay parts to know I'm not buying anymore unless there's some overwhelming evidence they're as good as OEM.
I believe CVJ Axles in Denver sells remanufactured/rebuilt Toyota steering racks. I do not know what components they use to rebuild- but it's worth looking into.
CVJ Axles - CV Axles & Steering Racks for all your needs