Correct me if I’m wrong.....

I looked at the s-runner and the x-runner and correct me if I’m wrong but isnt the s runner just a ‘race suspension’ and the x runner aswell and has a ‘race exhaust’ .....I mean cant someone just get a stock base 2.4 or 2.7 reg cab and make it a s/x runner?

 

I can only speak to the X-Runner, so here's my take:

You would need a complete suspension swap, springs, shocks, sway bars, etc., and I'm not sure if the X-Brace fits on all 2nd gens or if it was just special for X-Runner frames. I think the stock X-Runner sits 1" lower than a standard Tacoma, and the Pre-Runners and 4X4 sit 2-3" higher than standard Tacoma.

Now all X-Runners had the 4.0L engine and 6-speed manual transmission. You could probably add a supercharger to get the 2.7 close to the 4.0L's power & Q...heck, run enough boost and you can exceed it.

As far as I know, there is no "race exhaust" on X-runners. Pretty sure they run the basic Tacoma access cab exhaust. Generally speaking, X-Runners are just V6 access cab Tacomas with a "track" suspension. They were designed to pull more lateral Gs than a 350Z...and they did. They also pulled more Gs than anything Toyota made at the time...that includes everything from Lexus and Scion. But it also came with very sticky summer performance tires that typically only lasted about 15K miles. I drove my X gently, and was able to squeeze 30K out of them. I switched to performance "all season" tires after the original set, so it doesn't pull as many Gs now.

So I guess the moral of the story is that if you want to duplicate X-Runner's performance with a standard cab 2.7 Tacoma, upgrade all of the suspension, slap on a supercharger, and add sticky tires. Frankly I'm sure you can build a truck that will outperform a stock X-Runner, especially if you go with even stickier tires. The standard cab with a 2.4 should be a bit lighter than a X-Runner, so you're starting out with that advantage.

Good luck with your project! Can't wait to see it!

 

I have essentially done the X Runner suspension swap on my 2008 5 lug single cab.
It has after-market Bilstein 4600 Series struts/shocks which are identical to the OE Bilsteins on the X Runner. I also have the X Runner rear sway bar, an OEM bar with the link/bushing/mount kit below from SOS. I do not have the X Runner front sway bar. The Bilstein shocks (because of their diameter) allow the X Runner lowering kit, again from SOS, to work. That really only applies to the front, their kit is specific to the Bilstein 4600 Series which are OE X Runner. The rears shocks are not affected by the lowering kit, blocks are used. You can the Bilstein 4600 anywhere you want, you don't have to get them from a dealer. I use OE aluminum 17X7 wheels from a Sienna (which have the correct offset) with 225/60/17 tires.

I have not used any springs from the X Runner, the rears are standard 5-lug leafs, though nearly new, because my truck had a frame swap right before I bought it. The front are MOOG 81064 which I bought to try to fix the "Tacoma sag", It didn't work though they seem quite stiffer than the stock coils. One of those strut top spacers did fix the sag. The front springs and all shocks were not changed during the frame swap, all the other suspension components were. The X brace should fit any 2nd gen Tacoma frame though I have not done that. There is an existing X shaped brace between the bed and spare tire.
Stock It's a 4cyl and auto though I swapped in a 4:10 differential from a 4X4 Tacoma, I also have buckets in place of the bench.

https://sosperformance.com/products/tr-dot-1221-dot-ta-tacoma-rear-sway-bar-kit
https://sosperformance.com/products/tr1520-15-front-2-rear-lowering-kit-fits-xrunner-2005-2014

 

https://www.tacomaworld.com/threads/s-runner-info.552271/

A good start for handling would be a simple shock upgrade and rear sway bar install.

Without a v6 manual and shorter rear end auto crossing will be out of reach, but the simple upgrades of suspension will make it feel tighter.

 

The X Runner Diff ratio is 3.15-1, all other second gen Tacoma OE drive-train combos have lower diff ratios than this, ranging from 3.31 to 4.10.
The X Runner gets all its gearing advantage from that 6-speed transmission. 5th gear is direct at 1.00 so you have 4 lower gears before that to use for acceleration (for example) before direct 5th gear.
A 5-speed manual has 3 before direct 1.00 4th gear, and a 4cyl auto would only have 2 before direct 1.00 3rd gear.
I swapped a 4.10 ratio into my 4cyl auto Tacoma, doing that on an X Runner would really wake it up.

 

The 6 speed actually caught me off, I was always trained 4th is 1:1 and all over 4th is OD. But the 6 speed is 5th gear 1:1 and 6th overdrive if I recall. Meaning as you mentioned, really short gearing which is nice for acceleration. Feels like a short rear end but it isn't.