They are both offered in a variety of configurations, and some parts are sometimes shared between the two. e.g. the 2TR-FE engine and AC60 transmission. Parts sharing is routine in the industry. The vast majority of parts on most vehicles are shared with other vehicles.

But yes, the Hilux is built to be a work truck, the Tacoma is built as a passenger vehicle that can do truck things.

Nobody in the history of ever bought a Hilux with a gas engine.

I’ve driven through 70 countries on five continents, I’ve never seen a non-diesel Hilux.