2jz-ge any day. 7m's are just trouble. no matter what anyone says.
also, ma61's are front sump and no 7mgte ever came with a front sump, so you need to swap sump and mod the oil pump to suit (front sump oil pumps dont cut the mustard)
jz's are proven to be reliable, economical and cheap.
also, for engineering purposes, the 2jz-ge will be easier as it's still n/a. it's a fairly straight forward swap, with wiring being the biggest hurdle.
the best engines to use would be jzx91 (2jz-ge, front sump) or jzx101 (2jz-ge vvti, front sump).
hope this helps.
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