Lexus GX V8 same motor as 4Runner.. epa rates the hp higher because they use premium gas. Instead of the 4Runner which is ran on regular gas.
Not to say it's accurately giving you approx 7 extra hp 8ft lbs of torque using premium but I believe that is how it's measured.
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It is quite possible the GX is also "tuned" for the premium gas, thus higher HP and MPG numbers, which is really nil considering the weight difference (I assume in the GX).\
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.any debate about gas mileage is quite irrelevant unless you have identical robots driving both cars. I sure as hell hope that anyone's MOM gets better gas mileage than me..regardless of vehicle!