IMO a good rule of thumb is to use long life (100k mile) plugs and replace them with every timing belt (90k). Replace the coils every other timing belt (180k).
OE Toyota Denso coils last a long time. And they are expensive. Obviously replace them if you see they are cracked or discolored or otherwise causing issues.
Instead of replacing them as a preventative, last year I chose to "refurbish" my coils. There's a kit you can buy to replace the rubber boots, rubber seals and springs (see below after cleaning & installing new rubbers). Denso coil rebuild kit (part #671-8184).