I'm not sure if the toggle bit really is the problem here. With min_repeat=1 lirc will transmit 2 identical signals. On the next irsend invocation it'll again transmit 2 identical signals, but with the toggle bit flipped - this is also how normal rc5 IR remotes work.
You can try with the attached raw files - use "ir-ctl -s hdmi1.raw" or "ir-ctl -s hdmi1-toggle.raw" to send these.
hdmi1.raw is identical to what you'd get from sending rc5:0x304 twice. hdmi1-toggle.raw has the toggle bit flipped.
On the first irsend invocation lirc sends a signal identical to hdmi1-toggle.raw, on the second invocation it's identical to hdmi1.raw.
so long,
Hias