I didn't see an answer to this, so I thought I'd chime in with that question from the perspective of the part of the world which knows which side to put the steering wheel on!
So with the recent changes in price and availability of these parts, at least in the LHD versions, I've been looking into the situation for RHD steering boxes, and pricing up a rebuild with a new new valve assembly. For the LHD version that's part number 44120-60180, but for the RHD versions it's 44120-60170, and the situation is quite different for the two. For reference, the part we're talking about is this:
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It's the main component of the steering box itself, essentially all the parts of note minus the housing, sector shaft, and some bearings and seals. Critically, this replaces the actual gears that mesh with the sector shaft, and the recirculating ball bearings, which combined will ensure a tight steering box that'll last the distance. It makes sense as a middle-ground rebuild option - everything that wears is replaced, so the final result will basically be a new box, but it's still a fair chunk of the time and stuffing around, so it's not a time saver, but it's a viable "budget" version of a new box that's actually a proper refresh, not just changing the seals.
That was the idea anyway. For a LHD box maybe that's an option. Impex list this valve assembly at $361.17USD, Partsouq at $830.72AUD. If you can get it from Impex, might be a good option for those facing the problems with Impex not shipping the complete box anymore. Chances are, they'll ship this part if you order it - if they can get it. I'd recommend trying, but you might run into problems like I'm about to describe, which exists at least for RHD markets. I tried to get the RHD version of this valve assembly - 44120-60170. Amayama said it's not available, and now list it as "out of production" on their website. Partsouq shows no stock. I contacted Impex, and they checked with Toyota Japan. They also reported, out of production. That seemed.... odd, since this part is a key component of the full RHD steering boxes (44110-60202), which is very much still in production. I spoke to the guy at the Toyota parts counter today, and here's what he saw on the system - the part is NOT flagged as discontinued/out of production on the system, but it does show up as 0 stock, backordered from Japan, with no delivery ETA. So it may well be, the part is still being made, but for whatever reason Toyota aren't selling it directly, at least not to third parties. It's possible ordering through Toyota you'd be able to get it, but the price for that valve assembly Toyota quoted me was over $3600AUD ($2450USD), which at that price I wasn't interested in finding out the answer to.
Seeing that these boxes are getting more difficult to get new parts for, I dropped some cash and got this:
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I got this from the Toyota dealer here in Australia. Impex price was $1715AUD ($1170USD), before shipping costs, which were likely to be $590AUD ($400USD) or more, and before import taxes/charges, which were likely to be another $300AUD ($200USD) or so on top of that, if Impex actually shipped the RHD version and didn't cancel the order like they've been doing for LHD boxes. Next best alternative was Partsouq at $2905AUD ($1982USD), but they showed no stock anyway. The Toyota dealer here, despite often being more expensive (but not always) than other options, and wanting $3600 for the valve assembly alone, had the 44110-60202 RHD steering box for $3000AUD even ($2047USD), and the guy behind the counter who knows me gave me a discount, so I got it for $2700AUD ($1842USD).
So the takeaway is, effectively the best you can do on the RHD boxes is reseal them or replace them. Without the valve assembly, which provides those new gears that mate with the sector shaft, I don't believe a rebuild is worth it, just a reseal. At least here in Australia though, it seems you can get an OK price on a whole box from Toyota, at least compared to the alternatives. It's still the biggest single purchase I've ever made for my 80 by far, but I want this car for another 30 years and it's my daily drive, so for me it's worth it over the life of the vehicle. Your situation may vary. As for the LHD models, I suspect you may find it's a similar situation - you may not actually be able to get the valve assembly separate. Amayama list no stock and an unknown time to order. Partsouq list 0 available and don't let you purchase. You may find if you try and place an order, it's swatted back and they say the part is NLA. Someone would have to make an enquiry. You can send a message on Impex and ask for a price/availability check, that's what I did with the RHD version, and pick up the phone and see what your Toyota parts department says. I'm not optimistic though.