I have never been a fan of snorkels. I don't usually drive through water that's over 2 feet deep, and I'm usually the one leading our group, so I don't have as big of an issue with dust. Plus the superficial in me thinks they're ugly; super ugly.
That being said, the airbox intake tube on the Tacomas is in a horrible place, especially if you've tubbed your fenders and you haven't put your inner liner in yet.
The airbox has an intake tube that picks up air right above the passenger tire. On a stock tacoma this isn't a
huge problem, but I still think it's a risk for lots of offroad miles. Here you can see the intake tube directly above my tire:
Since I haven't installed my front inner fenders yet, I've been picking up a lot of crap in my airbox. It's only been a week, but after all the snow and puddles, I threw a CEL for getting water on my MAP (or is it a MAS in the tacoma?). I realized that even once I re-install my inner fender, I still run the risk of getting extra debris up in there, especially since I'm going to have to modify my inner fender a bit to make it fit the new fender profile. So a quick call to Cruiser Outfitters and I had a snorkel later that day. Thanks Kurt!