IIHS has been doing this for quite some time now, starting with mid-size sedans, and now with trucks/suvs. According to them, Tacoma's headlights are marginal while the 4Runners are poor. That being said, their readings say 4Runner's are actually better than the Tacoma's in terms of performance, but they gave the Tacoma some additional points for auto high beams. One issue I have with IIHS' testing methodology is that they do not aim headlights; we all know that if aim is not right then it could throw off performance, but they claim this makes the test more realistic.
Headlight beam pattern plays an important role in headlight performance, so a simple reading at the hotspot for a given distance does not even come close to giving us the whole picture. We would really need multiple readings at various angles from centerline as well as multiple elevations in order to give us anything good. The other element to all this is how the human eye reacts to this light and and how much night time vision can be gained from it: this is ultimately what we're trying to achieve with lighting. There are factors such as foreground light, color temps, etc. that all factor in here and bottom line, it makes for a much more complex analysis than the numbers suggest.
The IIHS Charts:
4Runner-
Tacoma-