Wahooo!! I got it loose!!
I was under the 4runner this after noon bringing the tranny fluid up to the proper temp so I could check the fluid level again. I had just changed all the fluid last week and wanted to run it a bit before final level check. While under there I was staring at that frozen differential drain plug and decided to try what the local Toyota 4wd specialist tech said they have to do. I gave it 4-6 whacks with a ball peen hammer and then took a chisel and placed it on the edge of the drain plug and gave it 2 good whacks and bingo, the plug twisted loose. I am now good to go. Thanks for some words of wisdom and a little push to go beyond what felt right.
:banana::banana: