not sure if the truck was ever purchased; i have a 2006 LX in philadelphia and have the same rust pattern on the tail gate. seems leaks thru roof stop light and then rust from the inside.
My opinion is that rust forming on the underside of the top portion of the tailgate is a result of spray from the road getting up inside the drain holes, license plate lights and latch (either directly or by the closed cell foam gaskets getting saturated). That exposed area takes a beating from the elements and anywhere you have salt use you'll eventually start to get rust in and around these areas. Just treat the exterior with POR 15 and touch up paint and then regularly spray the interior areas with fluid film. This should take care of the problem. Any leaking from the brake light should be addressed as well, but I don't think that is the source of these common rust points on the 100 LC's.