Yeah, it can get really confusing since the abbreviation for "valves" and "volts" is the same. Plus, there are "12" and "24" systems for both. I know I had trouble when I first started researching diesel swaps.
Dodge introduced the the 5.9 liter Cummins in their trucks in 1989. Those trucks had 12 valves. Then, in 1998 they upgraded the 5.9 liter Cummins to 24 valves.
Most road-going cars/trucks use a 12-volt system to operate the starter, lights, and electronic accessories (including most road-going Dodge Cummins trucks). But some foreign, military, and industrial applications utilize a 24-volt system. So when you start talking about swapping in diesel engines, especially from industrial applications, it can get really confusing!!!
To answer your question, jakerudy used a 1991 3/4 ton Dodge 6BT/NV4500 as his donor vehicle. His Cummins swapped FJ60 has a 12-valve, 12-volt 5.9 liter Cummins engine. Hope that helps others!