It’s not just a matter of switching out the rear springs and shocks. The Tacoma’s chassis is mostly unique to NA. Your not going to get hilux-like payloads simply by swapping the suspension.
On what basis do you suggest that isn't the case? Do you have information that documents how and where they differ in performance? I would very much like to see such analysis if it exists.
Point is it's all speculation, no real engineering data. Toyota could be building in excess capacity since they don't void warranties AFAIK on trucks with Ride-Rite airbags, which shouldn't be necessary if everything is engineered with no margin as you suggest.
Anyway, when you load the truck to the maximum axle weights listed in the manual, which is 2,755 front and 3,110, that yields a 5,865 lbs total vehicle weight. But my GVWR is listed at 5,350 lbs. Even stock if you load only the rear to the 3,110 lbs you'll still be around 150 lbs over GVWR with everything stock in front (which was roughly 2,400 lbs on my truck).
If I was to guess the engineering department may have designed a truck that the marketing department could sell as carrying the stated payload
with fuel and passengers. IOW, most people buying recreational trucks aren't going to be savvy or even care to really do the math to understand curb weight, GVWR, etc. So in effect my argument is therefore that there's an implicit ~450 lbs with a full fuel tank and two 150 lbs people that may account for the discrepancy if you were to drive on a scale to check axle weights.