Handling
With its tighter turning circle, the Kia is definitely more agile than the Toyota FJ Cruiser, something to consider if you do a lot of city driving; on the other hand, note that a vehicle with a tight turning circle may feel a bit twitchy on the highway.
Drivetrain
The Sorento's engine is considerably smaller than the FJ Cruiser's. Note that a smaller engine usually has to work a little harder; on the other hand, smaller engines typically get better gas mileage.
Torque equals pickup, and the FJ Cruiser will have picked up and gone by the time the Kia Sorento finally gets moving.
The Kia Sorento could learn a lesson or two from the Toyota FJ Cruiser when it comes to torque.
Utility
Neither the Kia Sorento nor the Toyota FJ Cruiser has a marked advantage in terms of seating capacity.
There's no clear winner between the Toyota FJ Cruiser and the Kia regarding transporting cargo.
Convenience
The Toyota FJ Cruiser's fuel tank will need to be replenished more often than the unit in the Kia Sorento.
Comfort
Taller drivers will substantially enjoy the extra head room in the Toyota FJ Cruiser's front cabin compared to the Kia.
The Kia provides more head- and leg-room to your passengers than the Toyota FJ Cruiser does.
Dimensions
The Toyota's tank is about the same size as the Sorento's, though the Kia's is somewhat bigger.
The Kia and the FJ Cruiser compete for the same parking spaces.
Cost
The destination charge is a standard charge for transporting the vehicle from its point of origin to the dealer. It costs roughly the same to get the Kia Sorento to the dealership as the FJ Cruiser.
The Sorento won't tax your gas budget significantly more than the Toyota FJ Cruiser will.
With respect to fuel economy, the Sorento and the Toyota FJ Cruiser don't differ much.
The FJ Cruiser isn't much more expensive than the Kia Sorento as far as MSRP.
Warranty
The basic warranty that comes with the Toyota FJ Cruiser isn't quite as generous as the Kia Sorento's.