Agree as I’ve had and towed with both motors, 2.7 four and 4.0 6 cylinder.
If your buying new…the 4 cyl auto only comes in 2wd. 2wd tows a little easier as does the auto.
My 4 cylinder Tacos manuals were just OK towing up to 2K in any condition. After that, my v6 4.0 auto 4runner is more economical when you need to consider highway speeds. The truck 4 will handle it, but the economy between the two is negligible w/o load and highly favors the v6 with ANY substantial load. Throw EPA estimates out when load/working trucks.
If you do much towing and/or have 4wd and/or automatic. ALL favor the excellent more economical under load v6 unless you spend the vast majority of your time on the highway, commuting with light loads in 2wd with a manual. Only then is the 4 SLIGHTY more economical. Neither will win any mileage awards but still, each is best in class IMO.