Of the three mentioned:
Toyota
I would say that Toyota is best because I have heard from creditable members that they make the best valve seals and that other makers' seals will leak. Btw, a certain member

recently invited Champion Toyota to SM, and they accepted and are now here! So getting the premium gasket set from them gets you a savings of $160 compared to what my local dealer charges. For all the labor involve in a build, I would want to just go with the best I can. Labor is really the most expensive thing as far as building goes.
Fel-Pro
I would agree that Fel-Pro is also the next best out there (of all the manufactures out there that I know of). But I still would want the Toyota valve seals because of what I have heard. Also just knowing that they give you a cork oil pan gasket shows how much they know and reflects on their credibility and reputation, IMO.
Top Line
A machine shop owner once told me that Top Line is not actually a manufacturer, but that the company markets other manufacturers' products, then puts its own name (Top Line) on it. As an example, I bought Top Line bearings (that I plan on returning for Toyota ones), and the bearings say Kings on them, so those are made by Kings. (Once I seen King's stamped on there, that is when the machine shop owner explained why that is so.) I don't know who Top Line sources for their gasket sets though [assuming that they don't ever manufacture anything].
I am led to believe that for
some gaskets, it is not really too important who makes them because a very well regarded friend of mine says he uses sealer for just about all his gaskets when he builds a motor. But then, there are other gaskets that you won't be using sealer on -- and that is where Toyota will stand above the other manufacturers.
I recently seen Adjuster say in SF that buying a gasket set is a waste of money. He was saying that in the future he would just use FIPG or the product called
The Right Stuff in place of some gaskets. It really made me think, and I am wondering myself if I should go that route. If you think of it, it is like using FIPG or
The Right Stuff instead of an oil pan gasket on the oil pan. So take that thinking/logic and apply it to some other parts of the engine.
From
http://supraforums.com/forum/showthread.php?t=294702&highlight=gasket
Adjuster said:
...BTW, I'll never buy a gasket kit again. Waste of money.
All you need are the cam seals, front and rear main seals and the oil pump drive seal. The only cut gaskets you need are the exhasust and intake manifold ones. EVERYTHING else can be done with "the right stuff" or similar sealer. (And if you use sealant everywhere a gasket went, you will never, ever have an oil or coolant leak at those points. Ever.) I've also used the sealant to make sure the TB does not leak, no problems yet, just don't use very much of it. (Thin is good when you have a close, flat metal to metal seal.)