Nice looking cruiser. While numbers matching really doesn't mean much on a FJ40 past the mid sixties when the engine serial # was dropped from the VIN plaque under the hood. Stating it has a different engine and front axle I wouldn't make that claim. Changing the front axle and rebuilding the engine (vehicle has 71K miles how many on the engine and axle?) is nice but avoiding the rust is a bigger deal. Mechanical is easy just changing parts. Bad engine throw in a rebuilt one problem solved. Rust is always a unknown. Could be like a iceberg where most of it is hidden. I always like the claim "came from AZ". But when did it leave. I have a 10/75 Dune Beige FJ40 from AZ. But it's still in AZ and it doesn't have a rusted out sill. Personally think will ath the rust repair needed it is over priced.