Headlights and springs? That is all that you think is different between TJ's and YJ's. what about the slick dual top for TJ's or the Dana 44 rear end. How about the NV 3500 tranny in the new TJ's. Or the new 2.4L. Not to mention the dash or top configuation, or seats. I once heard a fact that only 133 parts were carried over from YJ's to TJ's.