I asked this question a week ago with no response. There are some older threads here but with no exact answer for the 4runner and most the people say no. There maybe issues with that airbag not being designed for the 4runner or maybe not trigger at the correct time but some people argue that should be decided by the airbag module and not the airbag.
There are 2 guys on the customtaco forums that have done it. One of them has a picture posted but I could not find what year tacoma he had. The other guy hasnt been signed into his for months so I cant get any answers from him either.
Now from my research " I MAY NOT BE CORRECT" a 98-00 rav4 airbag may connect to the 96- early 98 4runner clock springs and those airbags will fit 98+ supra, 03-05 corolla,00-05 celica, 99+ trd ect steering wheels. The picture I found of the tacoma the guy was using a celica wheel and a rav4 airbag and he says it connects right up you just have to you use your cruise control switch.
Its very common for the sc300/400 guys to use the is300 and celica steering wheels. I havent read all of the threads on club lexus so dont quote me exact but there are differences with the airbags but a single and double depedning on the year type airbag which you can get a wire connector to make the double into a single from toyota. I believe the 98-00 rav4 airbag is a single type like the 3rd gen 4runners.
But I ordered a mint is300 steering wheel from ebay last week and it should be here in 2 more days. I will just need to find a rav4 airbag locally and I will have a definite answer by the end of next week