My tow vehicle is a 2020 Tacoma (V6 TRD Sport). I've now got 18,000 miles on it, and about 17,500 of those is towing one or the other race cars. My Formula Vee weighs 850lbs and I'm guessing the 10' landscaping trailer I put it on weighs about the same as the car. It handles that easily. The E30 Rally Car is probably more like 2,800 pounds on a 1,500lb trailer. It is not fast doing that, but it does it just fine.
Comments about the uncomfortable interior are not wrong, but it's also not terrible. I've done many a 12-14 hour day in it. I'm 6'2", and the driving position is awkward, particularly with my right leg. My wife is 5'6" and needs to sit in front of a pillow to be able to work the clutch without her left leg hitting the dash. She hates the truck.
It doesn't have a lot of power, and you need to not be afraid of 4,000rpm+ when towing. If there are any hills, 6th gear is useless. If the hills are visible, you'll need 4th gear to maintain speed. I get anywhere from 12-16mpg towing, depending on my speed and the wind.
I bought it primarily because of the availability of a manual transmission. I hate everything about automatic transmissions, particularly the fact that you can't just floor it up a hill and accept the 2mph speed loss, instead having to suffer through a terrible automatic kick-down induced downshift then another upshift. Or feather the throttle and hope it doesn't downshift.
I don't love the truck--it tows my race cars. I don't drive it when I'm not towing, and wouldn't recommend it as a daily driver. 18mpg sucks, and despite being a "small" truck, it's huge. The rear suspension is terrible when it's unloaded. Unloaded it's oversprung and underdamped. With a medium load, it's fine. With a heavy load, it's undersprung and still underdamped.
I had to add airbags to mine to handle a fully loaded bed with the heavy car/trailer. Without them, the rear sagged enough that the headlights blinded everyone and the handling was scary.
Reverse gear is way too high for normal use, and totally unsuitable for backing a trailer. The 2WD low-range mod from the Tacoma forums makes it usable. (So you can engage low range while staying in 2WD.).
The technology is astoundingly old and unsophisticated. There are rear drum brakes and a belt driven fan with a clutch. On the other hand, the technology is astoundingly old and unsophisticated so working on it should be easy. But then, I bought a Toyota and a 10 year waranty because I don't want to work on my tow vehicle--keeping the racecars running is hard enough.
I don't love it, but it's pretty much the only option for a brand new manual transmission tow vehicle. I don't regret my decision, but man it costs a lot of money for what it is.