Yes, it is me. I built one for myself for my 40 and have the required jig components to build them.This would be you? Can you PM me the parts/costs for this?
There is a catch with this full floater build, and that is that it comes with a disk brake conversion requirement to FJ40/60/62/4Runner front disks and calipers. So, if you currently have a rear axle mounted e-brake, you will lose that unless you convert to a t-case mounted e-brake.
Here's a link to my axle build thread: FJ40 Full Floater Axle Build (IH8C-CLIPS)