Great thread to revisit from a 2026 perspective -- a lot has changed in terms of what's available and what's actually worth the money.
For a freshly rebuilt 1UZ where you don't want to tear back into it, here's the honest list IMO from best return on investment to worst:
1. Coil-on-plug conversion -- highest value mod on this list
The early 1UZ distributor system is the single biggest ignition limitation on these motors. A COP conversion gives each cylinder its own dedicated coil, stronger spark, better idle quality, better throttle response, and eliminates a failure-prone distributor. Kits are mature and well-documented now. Budget $350 to $500 for a quality setup. This is the first thing I'd do on any non-VVTi 1UZ regardless of power goals.
2. Headers
The stock manifolds are genuinely restrictive and the gains from long-tube headers are real -- typically 15 to 25 rear-wheel horsepower on an otherwise stock motor. Shorty headers are easier to package and still add 8 to 15hp. Pair with a 2.5 inch or larger exhaust from the collectors back. This combination is the single best bang-for-buck power upgrade and it's entirely external -- the rebuilt internals stay untouched.
3. Cold air intake
Worth doing but less dramatic than headers. The stock airbox is restrictive, particularly on the SC400 where packaging is tight. A proper cold air setup pulling from outside the engine bay is worth 5 to 10hp and noticeably sharpens throttle response. Don't bother with a drop-in panel filter alone -- the plumbing matters as much as the filter.
4. Intake manifold port matching
The factory manifold has a slight mismatch at the head ports that limits flow especially at higher RPM. A machinist can port match for $200 to $350 and it's a worthwhile complement to headers. Not transformative on its own but adds up when combined.
5. Throttle body bore and polish
DIY job with sandpaper and patience. The stock TB has room for a few mm of extra bore. Free to cheap, modest gains, zero risk to the rebuild.
6. A proper tune -- do this last, not first
Every mod above leaves power on the table without a tune to match. The stock ECU cannot properly compensate for the airflow changes from headers and intake. In 2026 a Link G4X or Haltech Elite will run your 1UZ better than anything available in 2012, and both platforms have mature base maps for this motor. Budget $2,500 to $3,500 for the ECU fitted and tuned. This is where the rest of the list pays off.
On the nitrous:
35hp shot on a fresh rebuild is reasonable but make sure the fuel system is keeping up under the shot -- the factory fuel pump can be borderline under nitrous demand. A Walbro 255lph is cheap insurance and pairs naturally with the upgraded injectors you already have.
What not to waste money on:
Cheap piggyback ECUs that claim big numbers. They're blunt instruments compared to what a proper standalone costs now. Underdrive pulleys -- marginal at best. Any intake that's just a cone filter on the stock airbox without cold air plumbing.
The COP conversion plus headers plus a 2.5 inch exhaust and a tune will take your freshly rebuilt motor from 290hp to somewhere in the 330 to 360hp range depending on the specific setup -- all without touching the internals. That's the path I'd take.