I took my car in to the dealer and they fixed the problem, according to them it was a "Right Rear seat lack of insulation".
We drove around the parking lot with the Service Tech and as he heard the noise he was able to point it out.
I also have the same problem on my 05 4Runner, the noise seems to be coming from the rear passenger side wheel.
I have scheduled an appointment with the Dealer and will post the results as soon as possible.
