Toby is NOT dead! Referring back to my last post, let's review why he can't be, and the clues that point us in that direction.
1. PLL would not hack off such a primary character. Toby is VITAL to this season and next. Also, it was already confirmed weeks ago that Toby and Spencer would come to a resolution at the end of season 3. He has to be alive to do that. Keegan Allen also said that Toby would be in this season's finale.
2. Wilden's body is still missing. The A Team could have EASILY took Wilden's body and gave it a tattoo. And why would they put a helmet on his head if there was nothing to hide? Why not just leave Toby's body out there and not cover his face up? They needed to conceal who it ACTUALLY was.
3. There is an argument that the tattoo is on the wrong side.
4. The A Team needs Toby. They wouldn't turn on their own members. They want Spencer to lose complete sanity, and to do that they need to make Spencer believe that he is dead. And it worked since Spencer is now in Radley. They needed to separate Spencer from the girls completely.
5. And personally, I think Toby wants Spencer to believe he's dead so that she can move on and stop looking for him.
Don't fret Toby lovers! There is no way he is actually dead.