I don't like how low the seats are on the Tacoma, and have never been interested in owning them but my buddies like them. Don't care for the crossover pipe either. Or the tender bits hanging down below the bottom of the frame rails.

I like the Frontier, and am really interested in seeing how the new model does. The previous generation had everything tucked up and protected by the frame rails. I like that for a mini-truck, as I'd be using one for more serious wheeling than a fullsize. Probably not a big deal for most people though.