I totally understood what you were getting at but [MENTION=130208]Clayton74[/MENTION] comment got me thinking. What's the point of extending the breather on your rear differential if you just going to end up sucking water into your transfer case and transmission? Your differential is good but you water log your trans and transfer case. Just sounds like an incomplete modification. If you're doing this to be able to ford creek or river crossings without damaging anything, we're coming up short with only the rear diff breather extended.
Doing the trans and transfer case though doesn't look so easy unless you drop them. The breathers are on top and are probably hard to get to. Also, I saw one thread showing how one guy did it by pulling the old breathers out, which are press fitted into the housing, tapping the hole, and then screwing in fittings. To do it like this guy did, the trans and transfer case were out of the rig. Here's the thread:
http://www.toyota-4runner.org/3rd-gen-t4rs/202406-tcase-trans-breather-extension.html
I know for sure I wouldn't drop the transmission and transfer case just to do this, so unless somebody has an easier way to do it, I think I'll leave well enough alone and hope the stock breathers keep the water out if I ever go through a deep crossing. The rear differential breather does have a spring valve, and if the trans and transfer case breathers are the same design, very little water if any is going to get in if the valve isn't compromised. But, if that spring valve gets stuck open, then you're kind of screwed if you go into deep water. The chance of the valve sticking open is the reason why I decided to do the rear diff breather mod in the first place.