AntFJ: Good eyes.

Just kidding! Yes, the entire front end took a bunch of tweaking to get the hood to line up flush with the bib, so the adjustments I made had the cowl-to-apron gap at the bottom of the list of priorities. Keep in mind that the tub is not pre-drilled by Aqualu (except for the 2 rear-most holes under the tailgate), so you have to figure out where everything fits best and hope you located the right spots to drill holes. If I would have pre-fit everything

I would have bent the front most area on the cowl (in front of the louvers) outwards a little and the gap would be close to stock. Could have used my HiLift jack or ratchet straps to bend these panels outward. But, if I bend these sections now, I risk cracking the paint, :whoops: so I will live with the larger gaps. On the plus side, when the engine is running it vents a fair amount of air through these gaps, so I view it as improved engine cooling!
Apeterson: Thanks for the comments. This is my 3rd auto restoration (my first FJ40), so that's probably why the timeframe was short...plus my wife

wanted it done ASAP b/c this truck wasn't ever supposed to find itself being fully-restored ("...it's a trail truck honey - you don't restore it...you just drive it.").

What really helped shorten the restoration time was not having to build to a show-quality level (like my last project that took me 2 years) since I knew this truck was going on the trails. Hopefully my replies below help. To answer your questions:
1. MAF 4+ rock sliders: Yes, these are the MAF 4+ Sliders + Tube. Love 'em...very heavy...should protect the aluminum rockers and strengthen that area. The step it provides was really needed to get in the truck and the tube extends further than the stock side steps, which will give me good access to the roof rack that is going on with the hardtop. When you install these on the Aqualu tub there is one spot you have to grind down on the underside of the tub to fit a nut and washer on the backside of the rocker area...will make sense when you install it...nothing major. Also, would suggest that you add a section of non-slip tape so you can really get a grip on the tube with your shoes when climbing into the FJ40.
2. SEM: The ENTIRE tub (every square inch...both sides) was sanded by yours truly with 80 - 120 DA...then the ENTIRE tub was primed with self-etching epoxy primer...didn't want any chance of poor adhesion on aluminum from paint and/or bed liners. After having it on there for a few miles, I'd still recommend applying SEM just to the bottom of the tub and fenders...not sure I'd recommend the inside...you can't apply SEM as thick as RhinoLiner and it doesn't provide the same level of protection, insulation, and abrasion resistance that RhinoLiner provides. My wrenches have bumped a couple spots on the SEM and it holds under moderate impacts but tends to want to flake off if you hit it too hard, I have RhinoLiner compressed under the tension of grade-8 bolt torque and no issues with flaking or tearing. Rhino requires a lot of effort with a sharp razor knife just to start to remove it. If your build budget allows, get the RhinoLiner color tinted and applied to the underside. I chose Rhino inside mostly for the noise & heat insulation value and the black color so there's no scuff marks over time. The SEM on the underside was a cost compromise and allowed the finish to be glossy which does make washing the mud off a little easier...but it simply doesn't protect/insulate to the same level as RhinoLiner. Would REALLY hate to be driving this thing in bare aluminum...the noise from rocks/pebbles "pinging" the aluminum, general road noise, and the heat transfer would be aggravating on a regular basis.
3. Exhaust: The muffler is the closest part of the exhaust to the tub...and the muffler sits in the same location as the catalytic converter (about 3 - 4" from the driver's side floor). No problems with heat and SEM, but I did safety wire a NASA quality heat sheild (look at BSR Products via an online search) to the top of the muffler as the floor was getting a little warm...was more worried about heat while sitting on trails than running around town (where air blows over everthing). Will try and get another pic or two of the exhaust posted...might be next weekend before I get the chance.