If I might add my 2 cents to this... I would ask that you might consider the 10 toes are the same as the 10 horns and are the same as the 10 kings and are the same as the Saints of the Most High in Chapter 8.
The Chapter 2 metal man image gave us the "blueprints" of the four kingdoms that God would bring out of the sea. There are these 4 and only 4. Also, each body part of the metal man and the associated metal type is purposeful. It establishes the internal borders and boundaries for each of the 4 kingdoms, while the metal man image from head to toes represent the external kingdoms that will come upon the earth. God has given us these restrictions, guidllines so our interpretations will be found within them. Each of these 4 kingdoms will have their own actors and events that will take place and there is no bleeding over to the next kingdom. This is purposeful so we must honor His guidlines and boundaries. But what I believe has also been designed within Daniel is the following: Just as God has given us the only 4 kingdoms in Chapter 2, He has also given or used different symbols for each of the 4 kingdoms in the latter chapters of Daniel (especially 7 and 8), however, the number and identities of the 4 kingdoms will never change - God will use different symbols to provide us with additional characteristics and attrributes so we can identify them and also learn their mission in His plan of salvation.
This is important because God is alsos using this same method to reveal the different characteristics and attributes of the 10 toes / horns / kings / Sainst of the Most High. Just like the 4 kingdoms, these 10 are the same entity but they are presented differently as time moves forward through those kingdoms.
So, here is an important point... the 10 toes in Chapter 2 were sitting at the end of the feet that was part of pagan Rome. In Chapter 7, they are no longer found within the feet but are now outside of the 4th kingdom beast of pagan Rome and they are "coming out of or out from the 4th beast kingdom,: and are being referred to as 10 horns (powers). Later, they will be found at the top of the 4th beast kingdom and Daniel now refers to them as 10 kings. And, then they will also be referred to later on as the Saints of the Most High.
So, what is going on? And since the 10 toes were in existence while they were within the feet of pagan Rome, and pagan Rome was slain and its body was destroyed (7:11), then the 10 toes had to be in existence before their destruction which occurred around 476 AD.
What do you think?