No, not all 22Rs are the same. Deck height changed 8/84 (85 model year). All 85-95 parts are interchangeable. Google '22R laser block' or poke around LC Engineering or Toysport to get the 411 on 20R and 22R lineage. And yes, all 22R-E are the same, Celica and Hilux. FWIW, I wouldn't bother with anything fancy on the head. Mine is mildly ported and polished, RV cam, oversized valves, the whole 9 yards. It's louder and uses more gas, but still slow as molasses in January. It also idles like crap. Go crazy if you are significantly increasing the compression and/or going to forced induction. On a stock bottom end and EFI, not worth it.
'91 Pickup - Imelda
'08 Tacoma TRD - Donna