I'd vote for neither and get a 2.7 out of a Tacoma. No matter what you do, a 22REis still a small motor and isn't in the same league as the 2.7
i second that emotion, no matter how built your 22re will never keep up with my 3rz and no matter how stock/taken care of it will never run as smooth or be as reliable as my 3rz.
