The 4Runner has three advantages over the Tacoma.
1) Toyota has somewhat fixed the ridiculous seating position that plagues the Tacoma. Stoplights are still a little hard to see at times due to the low top of windshield.
2) The 4Runner has the old school 4.0L and not the uninspiring 3.5L that is put into the Tacoma
3) If you are really going to off road it the breakover angle angle on the Tacoma is rather long.
Tacoma has one main advantage.
1) It hauls dirtbikes in the back much easier.
Now if Toyota would just put a nice 4.7 V8 in both ...