here is the real pics of that land cruiser it was at 2001 sema. i knew they werent 40 inch wheels they were 26" wheels but if i remember correctly seeing them in person they were only like 8" wide. yokohama made them as a joke pretty much and i dont remember who made the wheels for them.
http://www.streetsourcemag.com/issues2/viewPhoto.aspx?Type=Magazine+Show+Coverage&Photo=/issues/1/12-2001/Images/Sema/MVC-444F.jpg&Thumbnail=%2fissues%2f1%2f12-2001%2fImages%2fSema%2fThumbnails%2fMVC-444F.jpg