This thread really doesn't need any replies, I'm leaving this information here because had someone already done so, I wouldn't have tried the wheels out.
Again, I know most 16" steels do not fit 2nd gens. There are a million threads about it, most people regurgitate information without citing examples. That's cool.
I found a few posts about people running pro comp rock crawler series on 2nd gens. No, the d window ones or whatever don't fit unless you do some serious spacing (I'd assume more than these would require, they're less concave than Ds). A few made reference to 16x8 4.25" BS rock crawlers fitting, and they looked like series 97 or 98. User jobrien actually PM'd me back saying his were 4.25" bs, rock crawlers, looked like 97s or 98s, said spacers weren't necessary. Another member posted pic saying series 98, 4.25" bs, no mention in his build or in any of his posts about spacers, and he claimed no rubbing.
That was enough for me to say.. "I know 4WP doesn't always know, right or wrong, and here's some evidence of it being possible".
Pro Comp Series 98 16x8 with 4.25" BS DO NOT FIT 2ND GENS. It's not an occasional scrape on caliper vein, you can't even seat them in any way. I've read the difference between 97 and 98 is the cut holes versus punched with lip (98). I can't see how it'd make a difference.
"Why didn't you just get some alloys that you know fit?"
1 - I have stock steel wheels on my '12 taco. I wanted the TPMS thing to be as effortless as possible by keeping steels.
2- I wanted to save some money. $85 is better than $125. I also get free balancing from Sears since I purchased my tires there, meaning I'd only pay for swapping tires off stock wheels and putting em on new. I wanted the process to be as hard for them to screw up by sticking with steel / tpms crap.
3 - I live near the 4wp denver warehouse, picked em up, tested in my driveway, and boxed the one back up all within 45 minutes, no scrapes, no problem in returning or exchanging since they weren't mounted. I needed to get outside anyway.
So, there you have it. It was a test to provide definitive information for this site that others can easily search for and find. If it had worked out, I would be crapping my britches with joy.
YES a spacer would make these work. NO, I don't know how big you'd need. I don't think 1/4" would do it. 1/2"+ = probably to definitely. If you're noobin' and reading this post, here's why this isn't the preferred solution:
You push the wheels out further just to clear the caliper. Say if you already had a low # for back spacing, like 4.25" in my case. By the time I put spacers on them, the outer edge of my tire would be far enough out that it'd likely scrape my fender liner on sharp turns. You can find a ton of information about this by searching for <4" backspacing on this site.
There is PROBABLY some happy medium on these particular wheels where a spacer makes em clear, and you don't scrub when turning hard (or can make very minor modifications to avoid). If you got the wheels free/steal on craigslist, sure. If not, by the time you add spacers you're probably exceeding the cost of PROPER wheels. There are other wheel spacer brands aside from spidertrax that make quality spacers in sizes less than 1.25". For me, it's just not worth tracking down quality spacer to give me enough to clear calipers yet not scrub outer edge of tire. $, delays, trial and error - I only do that when it's a 45 minute endeavor with no shipping
End of giant post.