As for Samurai axles, I won't ever be the first person to suggest a Samurai axle underneath a Track/Kick. For one -they're awfully narrow. Sidekick "axle" width is 57.5". Samurai axle width is like 51.5". So, this means a shortage of 3" on each side. 3" is quite a bit narrower. This will make it difficult to mount leaves, and it will hurt the turning radius. In order to offset this, you'll have to put wheel spacers on, and/or offset rims. While we're on the subject, let's talk turning radius, too. Turning radius with a Samurai axle on a Sidekick just plain... SUCKS. Also, with wheel spacers/offset wheels, your scrub radius is also affected. Here is a picture of a Sidekick rear, next to a Samurai front. Check the width difference:

The FJ40 axle width is 55". This is quite a bit closer to 57.5. So, he'd only lose 1" on each side. 1" is pretty easily corrected. I'd still rather see wider axles on a SAS rig rather than narrower, but, whatever works.
For two -how about axle splines? Samurai axles are 22 spline. The FJ40 axle (as well as pretty much ALL Toyota axles) is 30 spline. WAY more beefy.
Doing leaf suspension is FINE. It's CHEAP. It's RELIABLE. It's BASIC technology. Sure, you may not get the crazy flex that a coil setup has, but it's simple. Easy parts to replace. Limits your "custom" items. I've got leafs on mine, and it works fine!
There's nothing wrong with "overkill". Sure, it may add weight, but you'll limit your breakage.
As for getting gears for FJ40, Marlin Crawler offers them up to a 5.29 ratio.
Don't knock someone who wants to go SAS. Some people like SAS, some like IFS, and there are pros and cons to them both.
Also, you have to worry about connecting your driveshafts to your transfer case. Be careful if you retain the sidekick case, because the slip yokes are IN the case. Too much movement, and you'll either pull out, or push in too far damaging the case. There are options - Kicker 2/3, going with a 2WD kick tranny and putting a Sammy case behind it... etc. Putting in something like a Samurai case will also reduce your gearing in 2-HI, meaning those R&P gears aren't all that important.
It IS possible to just replace the front axle with a Samurai axle - but mind what I said above. A Samurai axle would allow you to run your same R&P ratio. With the FJ40 - you'll have to replace both front and rear, because of the R&P ratios (they won't match up with what Suzuki offers) - AND this means the rear will be offset to the RIGHT. You CAN run offset to the right in the rear with a centered transfer case output - just make sure your driveline is either high angle, or CV'd.
I hope this wasn't TOO confusing.
