I have pulled 3 3rd gen 4runner tanks. The early years are easier then the later ones. I done both. However, they arent horrible. In the rust belt, if you dont keep that tank clean and rust inhibited it will rust through.
As so do the filler tube.
I mostly just run them out of gas. If the pumps gone, you mostly can use a pump inline on the fuel line to suck the fuel out of the tank. Granted, like I said I haven't had one fail yet. Once the tank is out of fuel they are pretty easy to manage.
If the gas tank is full of fuel and you have to drop it out. You better use a hydraulic table or some jacks to get it safely to the ground so you can pop the fuel tank sending unit / pump/ fuel gauge out and drop or pump the gas out.
I just put the runner up on Jack stands. Disconnect the fuel lines and filling tubes. Take off the fuel tank skid plate. Disconnect the wiring under the rear seat. Then try to let the tank down a bit to pull those breather lines off. Once all the lines are off with the wires the tanks come right out and when on the ground empty you can do what we need to do.
When I have tanks down. I replace all the screws bolts and gaskets. So that if I never need to get back in there I can. Granted in non rust belt areas. Replacing screws may not be required.
I have pictures of my 5 speed gas tank before and after photos somewhere. They probably aren't in my build page as I done that before I had a build page.
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