I miss not having a drop down tailgate on my JK like I had on my Ford F-250. I did some searching and I found this:
h t t p://w w w .swagoffroad.com/Drop_Down_Tail_Gate.html

Has anyone ever seen one of this conversions in person?

 

That's the main one I always see out there (though sadly never in person) and it seems pretty legit. With my swing away tire carrier, the swinging tailgate is just an annoyance now. I am definitely contemplating getting this.

 

I really want to see one in person. Hopefully someone at one of the trail rides will have one.

 

There is a guy in my local Jeep club that has this. He is on this forum as jeepbronco1. They look really cool. Look thru the threads he's started and you'll find shots of his gate. Also PM him for more information. He's a great guy and will be glad to help you out.