from Aussie T4R riders:
Valves
The 2UZ‐FE engine had four valves per cylinder ‐ two intake and two exhaust – that were positioned at a 21.55 degree included valve angle. The intake valves had a 34.5 mm diameter, while the exhaust valves had a 29.0 mm diameter. To actuate the valves, the 2UZ‐FE engine used inner‐shim type, steel valve lifters that were crowned on the side‐sliding portion to reduce friction.
For the post‐2007 2UZ‐FE engine, lead‐free valve seats were introduced.
But does not say if the valve seats are hardened!