I suggest you download the 2006 Service Manual, and look at chapter PB "PARKING BRAKE – PARKING BRAKE SYSTEM" for more processes and steps. It is clear to me that there should not be any tightening tension on the brake cable during the star wheel adjustment.
Also, as I read it, that step 11 said to tighten the star to lock the rotor, and then loosen until the until the brake disk can rotate smoothly. And that would typically be 8 clicks. It does not just say to loosen 8 clicks.
That Reassembly section ends with this:
I think I agree with what your saying.
In the service manual, the first section is about adjusting the lever travel.
Step #1 says to loosen (slacken) the cable with the adjusting nut under the center console.
Step #2 says to adjust the brake shoe clearance with star wheel adjuster. (8 clicks back from a locked disc)
Step #3 says to adjust the nut under the center console so that the lever can be pulled 7-9 clicks
without rear brakes dragging.
Step #3 seems unusual because most posts have said that the parking brake should be holding the car with 7 clicks. I think Toyota wants a few clicks of slack, so that the warning light will be illuminated well before the brakes ever begin to drag.
What I was suggesting in my previous post, is that if the shoe gap is adjusted a few clicks beyond the "just dragging" point, you would need to adjust the cable length so that some movement of the shoes is already being applied "close the gap" when the lever is released. This steady spring pressure would help to overcome drag in the cable to fully release the brakes.
Anyone who has experience a parking brake that doesn't release because of cable corrosion, will know what I am talking about.
Once again, the most important thing is to not adjust the shoe clearance until all tension is removed from the cable. It doesn't necessarily say that there wont be tension in the cable after adjusting the lever movement.