Intercoolers are definitely beneficial no matter what application they are applied to whether it be diesel or a gasser.
However of the 2 types I would consider water to air to be better for a diesel application based solely on the speed that 4wd's usually do. Air to air really only starts to work properly just like a radiator does over 70km/hr. In fact they are more efficient the faster you go and quite often you need to go over the speed limit to get the best benefit from them such as over 120km/hr.
Considering some of the fourbying I do like beach work where I rarely ever get over 70km/hr and can be using max throttle and really pushing the 3B hard a water to air would be a lot more efficient for this application.
Here is a pic of PWR water to air intercoolers as mentioned above they use a barrel style setup with separator radiator/pump resevoir etc.
Here's the details on the kits/prices:
http://www.pwr.com.au/pwr/index.asp
Air to air wise top mounts aren't worth it. They get heatsoak in no time. The only benefit is the short IC pipework aiding in good throttle response and less lag. VR4 IC's are good too as already suggested, though my personal preference for used IC's are Nissan GTR good for 300rwkw. Also truck IC's are good and you can get them cut down to suit and are very cheap as well.