IRS is the same semi trailing arm setup shared across the a6x series celicas/supras, z1x soarers and x7x cressidas. It's not the most brilliant thing in the world, but it's less complicated than other IRS types. What will the car be used for?
For brakes, look into the z32/r32 brake upgrade. Suspension you could look at s13 stuff or going completely custom.
T series rear end should be adequate for the neck-snapping torque of the 3S. Aftermarket 2 way lsds are common for them. However F series upgrade isn't impossible if you need to go up. More ring gear/pinion options are available for the F thanks to the 4wd/hilux peeps.
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