somewhere else i found 21 ft/lbs for fill plug and higher for the pan bolts. i tightened mine to 21, or at least tried to but it never got there before stripping out. it doesn't seem like 21 would be too much, but i don't want to go through this again. and i sure don't want to have a problem with the pan bolts.
The 39 in lbs shows up in my online '05 Tacoma A750 transmission FSM, but I would go with Jeremy556's spec.
I take it you have a torque wrench that read in lbs
Mine only goes down to 10 ft/lbs but I can borrow one.
What does the manual say for the transmission pan drain and check plugs?