You do not need new U-bolts...as long are your new spring perches are the same or close to the same height as the stock ones.
I have completed a SPOA on a buddy's sami for about 30 bucks. We just had to make spring pads, hack up the drag link to make a Z-link (the idea was scary but it worked and still is)
Then we modified the U-bolt plates so we could keep the shocks still mounted to them in the spring over position, that way there was no need for longer shocks. Then for extended break lines, i went to the scarp yard and pulled rear Toyota break lines off.The lines are female/female so we could just add them onto the zuk lines to make them longer.
When we did this the owner of the samurai wanted a lifted look, and some extra ground clearance for hunting. He didn't want to put any money into it, so that is pretty much what we did for him.
And it was all completed in about 4-5 hours.
Here's how it came out...
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Red 88 zuk, 29" swamper's (added 31 later and it looked good!), 1" wheel spacer, and 3/4" shackle lift.
Amilla