Sorry Tom, cannot agree with that.
As soon as I shift into TOD high, (from 2wd) there is a change in power, performance, handling and drive train noise.
Not bad, but definitely noticable. If I ever started off in TOD by accident, I would know before I got to 20KPH.
Mind you, it doesn't stop me from giving it a flogging through the snow and over the mountains in TOD when the mood dictates.
Regards
PK