I was reading this thread on a tacoma forum where a member took the seats from a scion xb and put them in a tacoma and they were much more comfortable. so I went to an auto yard and pulled a set and I installed one. I got in it and my head was literally touching the ceiling, and with the seat all the way back my knees were still touching the glove box. I went back to the tread and the guy said he was only 5'8, so im 6', and when I get in the passenger seat now I feel like im in a very small car, its funny how certain things work for some people and dont work for others at all.
Advantages of taking running boards off:
It makes the vehicle look taller
They will get damaged if you wheel it
Less weight on the vehicle
advantages of leaving them on:
Its easier to get in and out of the vehicle
If you keep them on it stops door dings
It hides the underworkings of the truck.
As far as my seats though the xb seats are way better than the 4runner seats, the mounts hold the rails above the floor pan, ill probably just bolt the rails straight down onto floorpan.