Here is a video of the sound. It is a little hard to hear on video but like I said it starts to be noticeable around 1,700 RPM. I tried to drop the RPM and raise them to get the sound difference.
4Runner Noise - YouTube
Putting my phone speaker next to my ear I hear the “clicking” noise. Just sounds like top end valve noise, but you said it doesn’t change with rpm. If you revved higher I think we would hear it change frequency bit still be the same click clack taps.