no, it is not practically the same motor. They are very different motors. I heard some tuners machined a 2zz head in Japan on a MRS's 1zz. There is so much work for this to be done. It would require total dedication and lots of $$$.
Don't think that since B-series honda motors can be swapped easily that the same goes with Toyota motors. Remember, the 2ZZ was designed by Yamaha.