I recently bought the 09 Tacoma DC LB TRD Sport w tow package (Jan 2). I researched and drove both the DC LB and SB. I wanted the DC. I know a guy with an 08 access cab TRD Sport also.
The DC LB has 6" more wheel base than the SB or the access cab. This 6" is huge for road driving. This makes the truck drive much smoother. The Sport definitely has a much tighter suspension compared to the Offroad or SR5. The Offroad DC (same wheelbase as access cab) seemed to bounce from front to back and had rough ride over bumps and potholes in road at normal driving speeds. Longer wheel base definitely helps that. The SR5 drives even smoother but you loose the luxuries of the TRD. Hated the interior cloth of the SR5, but you can upgrade to TRD seat covers (definite must for SR5).
The turning radius is much better than my last truck which was a 00 silverado access cab (roughly same wheel base and length, but much wider). Loved my old truck but needed a new one (300k on old one). PS: Love the new truck. The turning radius is not bad at all for a truck, especially one its length.
I originally wanted the DC LB as TRD Offroad until I found out they don't make it. I would imagine that a LB defeats the purpose of the offroad, since shorter wheelbase is desired in offroading. The difference in the Offroad and Sport is roughly: hood, rims, tires, shocks, locking rear differential, VSC + A-TRAC, HAC, DAC, and skid plate. The DC LB doesn't have locking rear differential, HAC, DAC or skid plate. I'm pretty sure that all Toyota's have VSC now. I will have to check when I get home.
The sport is 4x4 standard. I've driven it in the heavy snow the midwest saw this winter many times (up to 8"). It doesn't get stuck anywhere (when in 4wd). 2wd is questionable in snow unless you have weight in the bed. I would imagine that it would do well in the mud also but haven't gotten there yet.
Love the extra interior. The back of the access cab is tight and not comfortable for more than 15-20 min unless you happen find coach seats on airplanes comfortable too. I'm 6' 1" 180lbs and have ridden the back of many access cabs. It definitely isn't the worst but comfortable is not a word I would use to describe it. Also, never thought of getting a backup camera, but use the one that is standard on the TRD all the time. It is awesome.
I wouldn't go for the Tundra. Even though they are giving them away. The Tacoma is still cheaper, and, if you don't need the extra power and know what you are doing, you can get a great deal. If you get the tow package, I'm not sure about the access cab, but the DC is rated for 6000 lbs.
You need to decide whether you need the interior space or not. Unless you are going to really become a hardcore offroader, the Sport vs the Offroad is not an issue. You can always change the shocks and tires on the sport. That is my 2cents. I love my new truck and wouldn't trade it for anything else, but then again if I had an access cab I probably would trade that either. The DC LB TRD Sport is also an eye grabber cause there aren't many out there. I got the only one within 350 miles. I have seen a few DC LB but no DC LB TRD Sports. If you have a choice, I think the JBL
system is a joke in all Toyota's. Save your money for a sweet aftermarket system.
Hope this helps. Good luck.