I got few emails and pms regarding 3.73 gears this week and here is my thoughts on the whole 3.73 gears change.
3.73 gears were offered only in some European countries like UK and France and Germany and few other. So to find them used wont be easy and shipping wont be cheap. Plus prices in EU are usually higher than in North America as we can see from the post above.
USED DIFFS:
Buying used diffs can be risky. As 80 series is getting very old and maintenance on a lot of them can neglected for awhile and diff fluids are usually one of the most neglected fluids on a car. So you may run into situation when you will have to drop additional $ to change the bearings on just purchased diffs. However i wont call it the biggest issue as if you will do it yourself it will set you up $150-200 per diff for parts. If i bought used diffs i would rebuild them regardless, but that is just me
My biggest issue is the locker actuators. Most of them either failed or may fail soon due to age, luck of use and corrosion. Remember Northern Europe has lots of rust on cars. Not like Michigan or Ohio rust, but very close. So don't expect used diffs to look like they were taken from Arizona wrecked cruiser. Here is a price example for the locker actuators:
FRONT ACTUATOR, DIFFERENTIAL LOCK SHIFT 41450-60060 1 $ 329.47
REAR ACTUATOR, DIFFERENTIAL LOCK SHIFT 41450-60042 1 $ 499.36
It is way below dealer listed price. List price front $645 and rear $953. I think they are made out of gold
NEW DIFFS:
Here are the current prices on the diffs with 3.73 ratio:
CARRIER ASSY, DIFFERENTIAL, FRONT, *FGR=41:11=3.727,W(DIFFERENTIAL LOCK) $ 1,499.99
CARRIER ASSY, DIFFERENTIAL, FRONT, *FGR=41:11=3.727 $ 1,499.99
CARRIER ASSY, DIFFERENTIAL, REAR, *FGR=41:11=3.727,W(DIFFERENTIAL LOCK) DISCONTINUED
CARRIER ASSY, DIFFERENTIAL, REAR, *FGR=41:11=3.727 $ 1,499.99
The easiest and most reliable way to get the 3.73 gears into 80 axles is to install new diff assemblies. Price is high, but you can resell your old diffs and get some money back especially if you have lockers in them.
I wish everything was simple, but Toyota decided about 3-4 years ago to discontinue 3.73 read diff with the locker and keep open diff in production

. It does not make sense to me, but we just have to leave with it

So if you want to have rear locked diff with 3.73 gears you better to re gear your current one.
REGEAR:
Regear is good option if you can do it yourself. However, if you are paying shop to do it can be quite expensive. I heard prices $500-1000 per diff at least in Canada

So at this price might as well to get new assembly for the front and for the rear if you are ok with open diff at a back.
FINAL GEAR KIT, DIFFERENTIAL, FRONT, *FGR=41:11=3.727,W(DIFFERENTIAL LOCK) $ 649.99
FINAL GEAR KIT, DIFFERENTIAL, FRONT, *FGR=41:11=3.727 $ 649.99
INAL GEAR KIT, DIFFERENTIAL, REAR, *FGR=41:11=3.727 $ 719.99
NOTE: If you are buying FINAL GEAR KIT you would need new flange and few other parts as new sets come with different number of splines and pinion size.
FRONT:
FLANGE SUB-ASSY, FRONT DRIVE PINION COMPANION, FRONT, 29 SPLINES 41204-35082 1 $ 59.17
SLINGER, FRONT DIFFERENTIAL DRIVE PINION OIL 41214-60011 1 $ 3.40
REAR:
FLANGE SUB-ASSY, REAR DRIVE PINION COMPANION, REAR 41204-60060 1 $ 67.07
SLINGER, REAR DIFFERENTIAL DRIVE PINION OIL 41214-60020 1 $ 3.61
BEARING, TAPERED ROLLER (FOR REAR DRIVE PINION FRONT) 90366-33006 1 $ 33.04
BEARING, TAPERED ROLLER (FOR REAR DRIVE PINION REAR) 90366-40111 1 $ 55.49
60 SERIES GEAR:
You can use rear gears from 60 series, however you can not use front gears from 60 series as front on 80 is high pinion and 60 series is low pinion. You can run 60 series rear gears at a back and use 80 series gears at a front, but in this case i wont suggest to run you 80 in AWD mode on highway as gear ratio front and back will be different 3.70 vs 3.73 Off-road should be ok, but for the highway you would need front hubs or part time conversion of your transfer case.
I hope it will answer some of your questions and will help to make proper decision.