Based on what?
It's not reliability, resale, or build quality.
They have more options I'll give them that, but they'll be in the shop more long run..
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I ALMOST sold my Taco and got the diesel zr2.
Im thinking the reliability factor on the Taco is better though.
Do you have the diesel?
This is all personal experience + opinion -- YMMV.
We have a 2010 Tacoma (Stick, approaching 200k miles on it) and a 2017 ZR2 Diesel (60k miles on it). We are the original owners of both vehicles, and we follow best maintenance practices and do check-ups regularly for both rigs.
Tacoma is in the shop with problems 10:1 over the ZR2, constant sensor and electrical problems even after replacing them multiple times. In terms of reliability, I give it to the ZR2 handily, granted issues with the Tacoma didn't start until ~2019 and the ZR2 we've had for ~1/3 the time.
In terms of resale, we bought the ZR2 for $40k in June 2017 and a Dealer offered us $29k in trade in as of last week. The Tacoma we bought for much less, but it has tremendous resale value still, especially being a manual. I give them a tie there for now. Expect the ZR2 to maintain it's value as they're not offering the diesel engine for much longer in that package apparently.
In terms of build quality, impossible to say until they're equal time of ownership and equal mileage, but we've had no major negative issues with either short of the last two years of Tacoma problems. The ZR2 came with one damaged injector from the factory (damaged in transport, dealer took care of it when it got to the lot).
We get 30 MPG cruising on the highway with the ZR2, Tacoma can't touch it in that regard. Even better after tuning.
If I had to pick one over the other, it would be the ZR2 all day long. Way better mileage, way better visibility (sits much higher), way better power, just as quiet, more modern features without being overly chipped out to the point you can't work on it yourself, and most importantly a significantly better ride. Standard front and rear manual electronic lockers, optional bumper and winch upgrades from the factory, and still tows 5K with the tricked out suspension. I will say, the Tacoma has vastly superior cup-holders, but that's the only thing its got going for it over the ZR2 IMO.
The ZR2 is the perfect hunting rig for 2 guys, I never have any desire to drive the Taco over it for any reason other than being a manual.