This is the truth.
It seems like it would be cheaper to convert, but it isnt. The small parts new from Toyota cost a pretty penny and they add up fast. New nuts and bolts, PS reservoir, wear items, tune up items, oil pans, intercooler, fabrication, lead time, etc. Adds up very quickly.
There are a few rare occasions that it is worthwile:
1. You have done extensive body and paint work to the NA you currently own.
2. You have mint interior and all the internals inside the car are exactly like you want them. (all plastic pieces etc are in mint condition)
3. You can do all the work yourself and dont mind the car being down for a long time while you bargain hunt.
If you ever plan on going APU by a car that is already done. It might seem like a hefty price tag until you do it yourself =)