Well first of all, thanks for your clear explanation of how the codes work (field names, XOR, etc.). I tried the suggested codes you give at the bottom of your post and even tried creating a few of my own based on the idea that the existing discrete codes often appear to have the lower bits all set, so I tried:

2, 32, 144, 0, 254, 110

2, 32, 144, 0, 255, 111

2, 32, 144, 0, 127, 239

2, 32, 144, 0, 191, 47

But all without success. As a confirmation of the correct, format I also cleaned up the learned on/off toggle by removing the partial repeat and adjusting the number of burst pairs (third byte) to 32 hex, and the toggle still worked perfectly.

Smells like a TOAD to me... but I'm open to any other suggestions. Have other "48 bit" Panasonic devices also been determined to be TOADs too? Thanks for your time!