Been doing more experiments on the Carrier bearing preloads and distortion.
I fitted the bearings and adjusting rings and tightened them until there was no slack. I then tightened the cap bolts to 75 lbs.
I then set up my dial gauge to measure the distortion between the bearing caps.

I then tightened the adjuster to the factory 1.5 holes and the reading is 1.5 thou
I now double the factory setting to 3 holes and this is the reading of distortion

I then went to 4 holes of the adjusting ring which gave me 15 inch lbs preload,the same as a pinion.
The dial gauge now is reading 4 thou distortion.

I now go to 5 holes which takes just under 60 foot lbs torque to achieve.
The results are 5 thou distortion and a preload of 20 inch lbs


The advantage of a gusset is that there would be no distortion and the carrier bearings would run true and last longer
I have decided to stick with 4 holes so the preload is the same as the pinion which is still over double what Toyota recommends and the distortion per bearing is 2 thou which I think is not good long term
Cheers Richard