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As for performance gain, I really want to believe it was more, but other than the sound, I could not tell the difference. I've always log all my MPG everytime I fill the tank, and it was no difference. And yes, I've even unplug the fuse and battery for some time to supposedly reset the computer on the air flow w/o much success.

I agree with this. My experinces are the same. Comparing the two (4Runner-T100, 3.4)I think the mod works on 4Runners because they have a smaller air box than we do, and the increased airflow is already there with the T100's.