I think prospective buyers
I think prospective buyers ought to understand the way each of these power trains achieve performance and know which character they prefer, because there is a big difference between a diesel that will have already reached peak torque well below 2000 RPM and start losing that peak torque well before it reaches its own peak horsepower, and a typical gas engine that continues to increase both power and torque together as RPM rises. The all-out raw performance, i.e. 0-60 and 1/4 mile times of the Tacoma is going to be far superior, whereas the diesel is going to give respectable performance and never act like it's even trying even at near max loads.
With regards to a well-designed diesel, the character is an easy-going manner under nearly all conditions, but downshifting to get more performance does not result in more performance, like in a drag racing setting. A diesel will keep moving and maintaining a respectable speed under an extreme load at mid-range RPM. But in general, not counting the newly-designed Cummins for the Nissan Titan that is claimed to keep achieving near peak torque up to over 4000 RPM, diesels start losing torque up the RPM range, and so a Tacoma with 278 hp is going to give alot more flat out performance, especially at higher highway speeds than a diesel with 181 hp. On the other hand, under higher load conditions such as towing, this gas engine is going to need to be at and maintain an RPM range that taps in to both the horsepower and the torque, and so that means it'll have to rev high and keep revving high to perform. This usually means lots of fuss and lots of fuel, but if that's what one likes and prefers, he or she should stay clear of diesels.
If one is used to and prefers the way gas engines generate peak performance, that is with a screaming engine, he or she won't like or appreciate a well-designed diesel. On the other hand, those who have become accustomed to and prefer the way diesels never seem to sweat anything, or never need to be driven above 3000 RPM to keep trudging along, it is these folks that will want a diesel. It gives a feeling of refinement but not raw performance.
In my VW Jetta TDI, with an increasing posted speed limit coming up in the middle of an uphill grade, I'll get in the passing lane and actually upshift before I reach 3000 RPM to achieve the best performance, while, at the same time, the gas-powered vehicles are downshifting to keep up. They are in a way, opposite characters. I much prefer the diesel, but I don't need a crew cab or a standard tow package, so a little disappointed in the offering.