The cam plug has a rubber seal around the outside of it, so there is no need to put FIPG on the plug itself, just on the corners of the cam bearing cap.
Every nut and bolt on my 4Runner has been a pain to remove, so I fully understand your frustration. To get my lines off I slid the rack back as far as I could to get more room to work. I then soaked them with AeroKroil and used a crow's foot tubing socket on a long ratchet to break them loose...
I would try getting the rack as hot as you can with the hand torch. You definitely don't want to strip the nut or twist the line. Also if you can find some local to you, AreoKroil is the best penetrating oil I've used. It smells awful and will make your garage stink for a couple days but it...
Bought on 9/7/2014. 1999 V-6 SR5 5 speed manual with 202K miles. Paid $4000 knowing it needed a timing belt and clutch. 3rd Gen 4runners sell for a premium in my area.
It is my understanding that 01-02 have the IAC built into the throttle body so you can't remove or clean it. '96-00 have the IAC on the bottom of the throttle body and can be removed and cleaned.
If the OP is still having issues he might try disconnecting the positive battery cable for a few...