I have to disagree. IMO,if you go offroad much, or just like good throttle response. My Ranger has 31s 4.0 SHOC, 5-speed and 4.10 axle ratio. It is a luxuary to be able to put down enough torque spin the tires. My 91 X has 4.56 axle ratio with 33s (MT). the 4.56 ratio is just a hair lower (numerically higher) that stock 3.73 and 30-inch tire. With a mud tire, the additional rotational mass on the tire offsets the gearing. One last thing is the fun level. Mashing the gas and something actually happining is the best reason to go with 4.56.
Of coarse, if you spend most of you time on the pavement logging miles, then a 4.10 ratio will give you better gas milage.