WOW,
so glad i found this thread,
have you spoken to an Engineer about getting it registered?
i have a 71 LC GTR, and started putting a 3l with 26 head & single turbo in it a few years ago (on hold for now), i bought the 32 front cut, and always pondered about using the 26 sump and making a AWD torry (GTR into GTR) , but my skills are nothing in comparison.
and i was really worried about NCOP's as they where just coming out then.
keep up the awesome work