I would really consider SAS'ing the Tacoma. I sold mine a while back and bought a new one, however, given the ease of parts, lower cost of ownership, and the fact you already have one, I'd say, keep it. FJ80s are getting more expensive to own and maintain, and parts are getting tougher to find. If you have the mechanical know-how, and potentially, a parts rig, great, pursue that. If not, I would look at others, to include everything else mentioned previously.
This also depends on how flexible you are in keeping it stock, or getting creative with alternative source parts. Some folks on here are die-hard OEM fans, since these rigs tend to puke out non-OEM parts, especially engine and associated parts under the hood. That said, some non-OEM parts you can save $ by buying as cheap as possible, except baseline parts- you really should stick to OEM.
I have a shed full of spare cruiser parts- some I can't give away, some are unobtainium. There doesn't seem to be a method to the madness, regarding parts demand. Big parts, such as tailgates and liftgates, are holding price, while passenger doors, you can't give away. Seats, in good shape, are getting to be like gold. Same with small plastic bits for the interior. Generally, large body panels aren't worth much; but they're getting harder to find, so this could quickly change. Small stuff, like headlights, plastic headlight surrounds, and others, seem to be impossible to find- if you do, you pay through the nose.
Your Tacoma still has parts availability, has higher tolerance for non-OEM, or rather, auto parts store available parts. Plus, they're still available at salvage yards, in addition to a plethora of 4runners. Unfortunately, the 80 series doesn't have a shared platform for alternative part sources. Some parts can be used from more readily available Tacomas, Tundras, etc.
Many others have already mentioned the age of the vehicle. That, and parts availability, and ease of working on a vehicle myself, are reasons why I look at older or vintage vehicles.