Both vehicles are Tacoma's, as in frame, box, engine, etc. What makes the xrunner different is only a few both mechanical and cosmetic differences. They offer a 6-speed manual transmission in the xrunner, it has a cross-braced frame adding to torsional rigidity (twisting). It has a charcoal interior cloth and trim with chrome accents and side, front and rear body-skirting. It has a lowered suspension, again for handling and foglights on the exterior.
They used the nissan 350z as the performance benchmark for the x-runner and it has handling and accelaration numbers on par with that model, which for any factory equipped pickup truck is amazing.
Hope this helps.
Ken
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