Here's a couple more to add to the list above:
-No caster issues to address when lifting a 100. Just diff drop and done.
-Space for an easily added second factory battery tray on the 80.
-Putting dings, scrapes, and desert pin striping on an older vehicle (80) is easier on the brain.
-Rain gutters on the 80.
-Tires could be slightly more expensive on the 100 if you have the 18" rims.
'97 lx450, 170k, factory lockers, ome 850/863, 285's, 4 working doors(1 more than the old fj55 )
'74 project pig (sold