I actually have both the E92 M3 & 2018 tacoma. Tacoma is my daily, M3 fun weekend car (until I finish my e36 haha). Dailyed the M3 for 2 years before getting the Tacoma.
Comfort: I prefer the cloth seats in my Tacoma then the leather seats in the M3. Other then the seats, everything else is pretty much the same, just done differently. Radio, gps, steering wheel, etc are obviously different, but like I said, they do the same thing.
Gas: Tacoma wins obviously. Depending on how much I have to drive, I refill the tank once or twice a week. With the M3, I refilled every day or every other day depending on how much I drove. Funnily enough, I think both cars have similar tank sizes. I never looked at the real tank size facts, but when I fill up near E the pump always states around 16 gallons.
Reliability: I've put 15k miles on my tacoma since I bought it last year in August. No issues and I don't anticipate any issues since its a Toyota, and a tacoma. Also, being a new vehicle it comes with warranty.
My 2013 M3 has 74K miles. Only issue I ever had was cyl. 5 injector being faulty. That being said, I've dropped tons of money into maintenance and preventative stuff like rod bearings. As the more older these cars get, the more money you're going to drop on it. Not to mention, you might get the mod bug
Power: M3 wins here obviously. Although, stock for stock I feel like the tacoma has the same torque as the M3 sometimes LOL.
Room: Tacoma wins, but not by much. If this isn't going to be a truck used to carry things in the bed a lot, go for it. Although, if you need to use the bed frequently for large items, get the 6ft or buy a bigger truck. I have the 5ft bed and I regret not getting the 6ft or a bigger truck. This is because I mainly work in construction, and need that room sometimes.
Driveability: M3 wins here. Mine is tuned for both motor & trans. The drivetrain works flawlessly albeit some slight clunkyness from the DCT at times.
The Tacoma transmission is TERRIBLE. It never knows what gear it wants to be in, and when you press the accelerator, it takes some time for it to downshift itself. This is a problem when changing lanes or merging on highways. I actually drove from VA to NY recently in the Tacoma and it was struggling to go anywhere with the car full of people plus luggage in the bed. I had to turn on the "extra power" button just so it would stay put in a gear.
To end, I think the E90 M3 for you is a good choice, if you don't mind the MPG & possible repair / maintenance costs. Especially if you have truck access already.