Coils or not, there are still upper control arms on the 05, and the UCA mounts are the mount points for the coilover hoops with the CalMini SAS kit. That said, however, so many dimensions will be different that most likely it would have to be a major redesign (though perhaps still using the UCA mounts as the coilover hoop mounts).

EDIT: Come to think of it, perhaps the 05 coilover mounts could be incorporated some how in an SAS kit. Regardless, one major drawback remains, which is having to change over from rack & pinion steering, something the Tacoma guys have to do for SAS.