I have a '71 that I'm starting to build after being off the road since 2001. At the time it was last registered it had a '76 2F from the PO (with the '71 F engine carburetor and intake/exhaust manifold) , a non-US vacuum advance distributor, front disc brake conversion using mini-truck/FJ60/4-Runner parts, power steering conversion using mini-truck/Tercel parts, a 4-speed/transfer case from a '78 FJ55, and FJ60 chrome spoke wheels with BFG 30X9.50R15 ATs. For the build I'll be installing an H41 4-speed from an '84 HJ47 mated to a split transfer case from an '85 BJ45 (3:1 gears), 3.70 differentials from an '82 FJ60, 70-Series wheels with BFG LT235/85R16 ATs, 3FE exhaust manifolds, and a '76 air cleaner assembly. I'll also be installing a new OME suspension.
The first thing I did to get the engine running was to change the oil and filter, drain and refill the radiator and cooling system, replace the fuel filter, rebuild the carburetor, clean and drain the fuel tank, blow out the fuel lines from the tank, and replace the plugs/points/condenser/coil. I did a valve adjustment soon afterwards. I haven't checked the front brakes yet because the upgraded axle only had a few thousand miles on it. I have all the parts for another front disc brake axle, so will build that and swap the current one into my '76 FJ40. One option for front disc brakes is simply to swap in an axle from a '76 or later FJ40 as mentioned above.