I just did the rear differential fluid today on my V6. It is different and a little bit more involved than previous gen Highlander due to the fill plug being in a pretty tight spot.
For the transfer case I'll be doing it another day , I had to order stubby 10mm hex socket for it as the one I have is too long to reach the fill plug area. Not much room to work with.
After doing my rear diff oil and seeing the drain plug I’d highly suggest doing the first change sooner rather than later , especially if you’re keeping the car for many years. Lots of fine shavings on the magnet and gunk in the oil at 25K miles (40K km)
Rear Differential Drain and Fill Plugs:
Rear Diff Drain and Fill Plug Locations: (access from passenger's side)
Transfer Case Drain and Fill Plug Locations: (access from driver's side)
Picked up a quart each of 75W85 GL-5 spec Gear Oil by Motul and Redline . Total capacity for both Rear Diff and Transfer Case is about 1 qt combined , but it's best to have an extra bottle on hand. You will waste a little by overfilling and waiting for it to drip out of the fill hole.