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
'09 Kawasaki KLR650
'12 Gunnar Rockhound 29
"Our task must be to free ourselves from this prison by widening our circle of compassion to embrace all living creatures and the whole of nature in its beauty. Nobody is able to achieve this completely, but the striving for such achievement is in itself a part of the liberation and a foundation for inner security. " --Albert Einstein