Tacoma all day if you’re keeping it long term. I currently own a 2005 4Runner, 2005 Frontier a with the V6, 2014 Land Cruiser, and a 2020 Tacoma. Prior to owning this Tacoma, I had a 2004 and 2015 Tacoma.
The Frontier isn’t a bad vehicle, but I have had to replace sensors more than once, window motors, front wheel bearing hub assemblies, and other minor things. The motor seems stronger and the Fronty has disc brakes on all corners where the Tacoma has drum on the rear. The Frontier seating sits more like a truck versus the Tacoma, which I find more comfortable than the Tacoma, which has seating similar to the 4Runner which has your butt closer to the floor and in my opinion, not as comfortable.
I had no issues out of either Tacomas nor our 4Runner that we bought new. The Tacoma has a better fit and finish inside, where the Frontier has a cheap feel to it interior wise. Long term, I feel the Tacoma is a better vehicle but you do pay a premium for it, especially used. The only reason I bought the Frontier to begin with was as a stop gap. I had gotten rid of my 2004 Tacoma and bought the Frontier used in 2011. I didn’t want to spend Tacoma money at the time because I was commuting on my motorcycle most every day (I live in GA).
Overall, you can spend less money on a Frontier but have more cost associated with keeping it up over time, or you can spend more for a Tacoma and have less upkeep. If selling at a later date, the Toyota will have a significant higher resale value.