Well there is a large difference between the two so I would say dont base your choice on looks alone. Tacos are nice looking trucks, they have the newer 4cylinder and v6 engines, IFS and if you look hard enough you can find one with a elocker in the back. 85 trucks are either going to be carbed or efi with the only option being a 4 cylinder engine. if you are looking to build a WHEELING truck then i would try and find an 85. easy to make trail worthy, cheaper parts, less expensive initialy. the lifts and aftermarket parts for a tacoma are going to be pricier.
I love the look of any toyota truck or 4runner from 79 to 2000ish. but since i wanted a truck that would see as much trail use as it would see pavement, i bought an 85 4runner. I wanted a solid axle stock and an older body style truck. I am planning on buying a taco in the future to retire the 4runner from DD status, but right now the 85 makes a great DD.
So I say think about what you are going to use it for and make a decision from there. Trails? Street? Sand? Snow? Showroom floor (i hope not)
Hope this helps, take care and good luck.