
, with one proviso: all the same
when unstressed*:
'The journey
to the conference was fine, but coming back the traffic was terrible.'
(Stressed: /tu:/.)
'I've been to London many times.'
(Usually unstressed: /tə/.)
'Too' is of its nature stressed, and I can't imagine an unstressed form of 'two'. These two are pronounced the same. But in 'There were too many to count' there are two pronunciations - except in the case of contrastive stress (for example, correcting a misplaced preposition;
Language learner: "There too many for count"/Corrector: "You mean 'There were too many to count.'"
b
PS Academic students of linguistics may find my use of "/" confusing; it's not right, I know, but it's what most language learners use (in my experience

)
PPS

* My first 'unstressed' should have been preceded by 'not' or 'unless'. Still, my point was clear.