The head gasket issue on all of the Toyotas appears to be less a design flaw and more a materials flaw. My understanding is that when Toyota was no longer allowed to use absestos in their gasket material they were left with poor headgasket material for a number of years, until technology caught up.
IMO, the 22R does not have a defective head gasket issue like the 1FZ and 3.0 V-6. Instead, any headgasket issues that occure in the 22R are most likely due the engine being overheated at some point and warping the head at some point in its life. The 22R does have a timing chain design flaw, but is the result of a mysterious change in design that occured in 1983 when they went to cheaper single timing chain. The single chain alone is not the culprit, since the 1FZ also has a single chain, but virtually no timing chain issues. The plastic guides are commonly blamed, as they were part of the redesign in '83. Prior R motors and the 1FZ both have metal guides. But I also know that the 22R chain stretches and breaks, sometimes indepedent of the guides, so who knows. However, a defective chain design that only lasts 130-190K miles is much different than pistons making holes in the side of the blocks and is an easy repair. Most engines require replacing the timing belt or chain anyway at some interval and is just considered normal maintainence.
Otherwise, the 22R and 1FZ are in fact bulletproof motors and two of the most reliable engines ever designed. What makes them exceptional is that they not only last many hundreds of thousands of miles, but they can do so under very extreme conditions, including severe cold and hot weather conditions and pushing loads well beyond their design intentions. But like any mechanic devise they can still fail and they operate under a wide variety of conditions, which will affect motors differently. But comparing them to other engines, they are definately exceptional designs.
Toyota's basic 20/22R design lasted from the early 1970s through 1997 (Almost 25 years) and the 1FZ which was introduced in 1993 and is still produced today, some 15 years later. So that's a definate testimont to the overall design. Another testimont is the fact that R motors, 1FZs and the 7M engines can all be blown at extreme pressures and make extreme amounts of power for their size with few internal modifications. That goes to show just how stout the designs are.
As far as what vehicle to buy, the prices for those LC80s that were shown in that ad are far too high, IMO. LC80 prices are dropping like a rock thanks to gas prices and lack of desirability by most SUV buyers, because of their age. So, you should be able to find a good LC80 for at or under $10K. If you go the LC80 route, I would concentrate on the 1993-1997 models so you can get the better engine and better fuel economy. The 3FE in the 1991-1992 models does appear to not have the headgasket issues, but fuel mileage, power and overall value is significantly less.
I personally would recommend a 4Runner since overall economy will be better in light of higher fuel prices, but if fuel prices and gas mileage are not as much of a concern, I can't think of a better vehicle for your friend, for what she wants to do with it, than a nice stock FZJ80 Land Cruiser. The only reason I don't mention the 100 series, is just because we're talking more money and from you last post, it sounded like cost was a concern.
If money is less of a cocern, you probably couldn't go wrong with a good 2000+ UZJ100. The 98-99 models have a few issues, but are cheaper and they might be an alternative.
But, reading the Supra email/forums groups and you can only come away with one conclusion, and that the 7M motor has HG issues.
