I've had a '98 Tacoma (2.4L, 2WD, 5spd extended cab) and now have a '13 Frontier (4.0L, 2WD, 6SPD king cab) and prefer the Nissan. The newer Tacomas went backwards from a driver interface perspective from the first gen Tacomas... can't stand their pedal placement/seating position. My Dad owns a second gen Tacoma (4 cylinder prerunner '09)... which I can't stand driving because of pedal angles, the clutch engagement characteristics... and that dang floppy shifter - feel like a freaking bus driver. My First gen Tacoma was better in all areas than the second gen... Frontier has much better pedal angles, nice clutch engagement, and shifter more like in my FR-S... no floppy wiggling and nice notched feel into gear.
Bought the Nissan with little over 80k on it for good price, actually had to fly to North Carolina for it and drive it back home as the 4.0L, 2WD, KingCab, 6spd was not easy to find... most 6speed manuals were either incorrectly listed automatics or the crew cab. Will say I did had brake failure with it last year (complete loss of brake system, thankfully after slowed down for a turn) and the dealer experience is something I never want to go through again... that dealership absolutely lost my business (between killing the less than 1 year old Odyssey battery [drained it down to ~3V], taking 3 months to get ABS system module from Japan), and then coming back and saying 'yeah...master cylinder needs changing too' [original thing I told them I wanted checked, which they said was 'good'] - first and last time I gave them a chance, which I was willing to do only because of a airbag calibration recall that I planned to have them do sometime in the future (possibility of airbags going off in certain offroad situation because of lean angles and vibrations...) and then had the brake failure... which I'm pretty sure was just a master cylinder seal issue)
So yeah, I ain't on speaking terms with my local Nissan dealership but am with my Toyota one (did the valve spring recall on my FR-S and everything went well with no issues on anything, plus got new spark plugs and stage 1 Exedy clutch set installed for very reasonable pricing. They also replaced the ECM under warranty when it failed, no problems whatsoever with them for that - just a short less than 2 week wait for part on a new model.)
So for me, I'll probably never set foot in a Nissan dealership again, but I do like the Frontier over the Tacoma so far... That 4L VQ motor is no joke... Toyota's V6s are just catching up power wise to it, another reason I wanted the frontier over newer Tacoma... Torque! And after having owned a torquey V6 for a few years, I'll never go back to a 4 cylinder truck... 4 cylinder trucks are anemic, everything feels like a struggle for them. A trailer on a 4 cylinder is FELT in everything it does to the truck...engine just struggles way too much. And unladen with no trailer there's still a massive felt difference - even being as heavy as it is. The Frontier boogies when you get on it - will embarrass an FR-S in acceleration. And it corners well too, once suspension is changed out. Stock suspension was a little shot at 80k+ miles, not in too bad a shape... but you could tell it was worn down some, and they was a pretty big disconnect between the front and rear reactions. Went with OME (Old Man Emu... not OEM...) offroad suspension kit designed specifically for the second gen Frontier and man is this truck so chuckable in the corners even with about a 2.5" lift. Rides like my FR-S - firm but compliant and extremely well balanced and stable, MUCH better than stock. Love the OME suspension, well worth the money.
Frontier has been what I wanted in a truck so far, something small enough to handle well but also capable to do light truck duty and light offroad ability. I like that it has a fully boxed frame, 6500lb towing capacity, responsive throttle and handling, and is reasonably priced used. I'm not missing Tacomas one bit. I'd put the Frontier every bit as good as a Tacoma, for those who want a more affordable truck with a bit better torque and can live with a simple interior (I quite like it actually, even with all the hard plastics) .