I chose against running a borgwarner because of the limited ratio's. But maybe this isn't such an issue for the 3t if it's going to be fairly torquey, or if you dont want to run tall slicks at the drags etc.
It would be good to use the commo diff housing and axles you already have (28 spline axles) and just have it shortened to suit, fitted with 4.11 gears and also re-drilled to 4x114.3 and fitted with r31 disc brakes, which are the correct stud pattern.
You can also fit r31 disc brakes to a hilux diff without much hassle though, read the latest zoom magazine (or maybe the one before that..)
cheers
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