Haha, probably. URD has some big description of why only theirs works, but it's probably a load of crap =)
From the site:
Note: Be cautious of O2 sims that replace the rear O2 sensor with a falsely gererated signal.
Toyota started using a wideband type O2 sensor (air/fuel ratio) in the front position for better engine control. These wideband type sensors need to be recalibrated from time to time by the ECU. The ECU uses the rear sensors for this recalibration process. The ECU cannot properly recalibrate the wideband sensor using a falsely generated signal. This process is explained here, US Patent 5706654.
Use only a URD O2 Sensor Simulator on these vehicles to avoid poor performance, drivability issues and poor MPG.