I found several in a few minutes by doing a thread search with the key word 'tailgate'
I've seen everything [well maybe not EVERYTHING] in the last 20 years, from plywood fixed, to lami, oak, formed sheet, diamond plate, and even doors. One guy made a steel tailgate that was 4' thick with a sliding door on the inside. When you slid it open, there was his propane stove, complete with grilletop, BUILT RIGHT INTO THE GATE! Camp kitchen ready to go!
MAF offers something similar, but not quite as deep. Very spendy, but very nice.
Factory gates are still out there, but getting harder to come by. I've got a pretty nice one at the shop you can have a look at when you pick up your carb and dizzy.
I just bought the swinging tailgates from SOR, they're made of fibreglass, but so far they seem really great! Havn't put them on the truck yet, but I'm happy with them anyway. THey were only $250, not too bad if you ask me.
I think it is great we have the gates. I know it isn't a direct bolt in but this is Mud. Where is the resourcefulness? Why give up so easily?
Ehsan can make them and if not can probably source a few OE ones.
Depending on cost/labor/price Paul can probably make them.
Some other style hinge and latches may work great if you don't mind something other than stock.
My tailgate consists of a sheet of diamond plate with a couple of De-sta-co dead-bolt style latches at the top and two hinges off of my ambi-doors (the flat/straight ones) on the bottom so it is a drop down.
I thought the latch on the spare tire carrier would work on the tail gates. Early thru 74 for one side and 75-76 for the other. the catch on the two piece doors could be reworked for the tailgates. If not the catch is easy to make. I know the hinges are no longer available but something for a hardware should work. I think the latches are the hardest part to keep the tailgate looking original.
I found some very nice exterior latches for my tailgate. They are black powdercoat finish & if memory serves, rated for approx. 200lbs. each. The only drawback is that the latch receivers mounted to body on each side impede the ambulance doors a little when the hard top is on. I believe they were around $85 ea. I used 2, but on most tailgates 1 would probably suffice. I can dig up manufacturer info. if anyone is interested.
I have a spare one piece tailgate that came with my FJ when I bought it, I may be selling it soon, once I sort everything out. I'm really not sure what year it is, but it's from an FJ of some sort, comes with hinges and latches (but not the hook that attaches to the body). The PO was going to remove the hardtop and install the tailgate in place of the doors, but I don't think I'll ever remove the hardtop on mine.