questions about 3 litre:

[TonyN]

always seems people with 3rd gen surfs post higher MPG figures than 2nd gens
wonder why that is?

Not sure, its exactly the same engine, but a very different gearbox/transfer case.

I know the ECU is way different even though its still a 1KZ/TE , cos a 2nd intercooler kit with ECU upgrade fitted to a 3rd gen truck causes all sorts of grief to the 3rd gens ECU.

So maybe toyota programmed the 3rd gens better.