I just went through this this past weekend while assembling my sons Bronco. The Dennis Carpenter tailgates do not come with the four crush nuts installed in the new tailgate for the tailgate release handle. Dennis Carpenter sends these in a separate parts bag with instructions, an allen screw, and a nut. Your supposed to thread the nut onto the screw and then screw the crush nut onto the screw and then put this into the hole in the tailgate.
Then with your three arms, you are supposed to hold the back of the crush nut on the inside of the tailgate with a 5/16" wrench to keep it from spinning and at the same time hold a allen wrench in the screw on the outside of the tailgate then use a 7/16" wrench to tighten the nut on the screw to draw down and crush the nut into the sheet metal of the tailgate! None of this works and the crush nut spins and then you get to figure out how your going to make this work.
I used 20 minute epoxy to hold these damn things in and it worked great. I used a cutting wheel to make some slots across the crush nut on all six sides to allow the epoxy to really grab into them to help hold them in. These things could and should be installed when the tailgate is made with a proper tool!