To the best of my knowledge, the TRD unit isn't build by them, it's branded by them. However, since they endorse it, that's all relative.
No, 360 isn't the most. The jury is still out on a few mods (namely port and polishes), but Whitebeauty would be the person to watch - he seems to be going all out on his TRD unit with the smallest combination pulleys and so on. He's also running e85. In any respect, that 360hp number posted by Coupe is with, as he said, the "standard" list of mods (very similar to me - 2.85" pulley, DTLTs, TRD CAI, APR 7th, URD UCON) and the truck pulls. The smallest pulley available is the 2.6" by URD, so that would obviously produce more. The reason most people stop here is because the increased blower speeds creates a lot of heat, so there's a point of diminishing return to consider. More too, you'll also increase blow-by and the risk of damaging other engine components. I'd say this is the 'bang for buck' stop. Any further down the line and you're looking at internals, and most just aren't interested in squeezing that last drop out (the phrase 'cost prohibitive' comes to mind).
Bottom line, TRD units (especially those second hand) can offer great performance for value. Since however you keep talking about all-out power, go buy a URD system. Simple.
Oh, and boost doesn't equal power. URD units run cooler and are therefore able to make more power at lower PSI.