I've owned a Tacoma Pre-runner (2008) and now a Frontier. The Frontier has more power, is more comfortable, a better value, and rides more like an suv than a truck. I liked my Taco as well, but the seating position seemed weird and I am not a big guy. It seemed like my legs were a lot closer to the steering wheel in the Taco than the Frontier. The Frontier's seats are also a lot more comfortable. I like Tacomas, but the Frontier is just a better value and it was a lot easier to work a deal on one than on a Tacoma.
As stated in other reviews, extend the arm rest out toward the dash about 2 more inches. Also, the 12vdc plug under the glove box is in a very bad position as it can easily be "bumped" by a passenger and break the plug. The SV package should include a sunroof option (for more $). I also do not like the rails that are installed on the floor of the bed, as I will never use them and pine straw and leaves get stuck under the rails. The power steering could have a little more "power." Air conditioning is not as cold as my previous Honda or Toyota under similar weather conditions.