I just finished gathering the pieces for my '99 highlander (tall) coils conversion on my '02 sport edition 2wd. I did a lot of research, and for me, this system made more sense than the OME stuff. I am not a wheeler, but a city driver who prefers the look of the taller suspension without sacrificing ride comfort. So I ordered the '99 coils from my local toyota dealership and got KYB shocks from summit racing. I also picked a couple of new top mount plates and a couple of toytec's 10mm rear spacers for a slight bit of take. Overall with shipping and tax I spent less than 700 bucks. This setup will give me 2" of lift (as the '02 is the lowest 3rd gen) and a stock feeling ride. All for less than the OME setup costs pre-shipping. Also, this setup does not require any modding of the panhard bar or CVs (if you have 4wd). I will be installing everything in a couple weeks so I'll be sure to post before and after pics and give my opinion on the ride quality when I get to it.
Btw, from everything I've read, the OME stuff is a very stiff, bouncy ride. To me, that doesn't sound like the kind of ride I want to be driving around town. If that's you, then I think you can't go wrong with the '99s
Hope this helps and good luck in the decision process.