So, I started researching after reading this thread last night and came up with basically the same stuff that's already been said.
On the 4Runner site, they determined that the difference is caused by the Instrument Cluster (Combination Meter, in Toyota-speak). Those can only be serviced, i.e. reprogrammed, by a licensed service center; or replaced with a new unit and the odometer duly recorded on a label.
I happened to have a 2005 GX470 in my stall today, when our Field Technical Specialist visited the dealership. I had already messed around with the switches and settings on the GX, so I asked him the question about changing the outside temp and A/C setting between °F and °C. He recalled one instance where a car was reading °C in the US, and they didn't know why. When they finally looked at the back of the combination meter, it had a Canadian part number, so he confirmed that is where the calculation takes place.
To say that the sensors determine what reading you'll get is ridiculous. Temperature sensors vary the resistance of the signal from a control module, all you see on that wire is voltage. Depending on the voltage drop, the control module determines what to display.