As far as I know (and I really don't know shit) they are. However, I have seen various list here and there that will both list slightly different tourqe specs for this-or-that. I sometimes question if this variance isn't due to the small changes made throughout the 3rd gen lifespan. Perhaps people are quoting from their respective model years? IDK...
I'm sure someone who knows for certain will chime in soon enough.
Sorry to ask.... I've done a few searches on the internet and found T100 and Tacoma FSMs, but never a 3rd Gen 4Runner one... Could you point me in the right direction??