Here's a link to a calculator that lets you compare what your RPMs would be like with different gear ratio and tire sizes.
http://www.grimmjeeper.com/gears.html
It has the 5r55s/5r55w as options in the drop down. Choose manual or auto with lockup converter. For the transfer case just pick a BW1354 because they don't have ours and the ratio is the same as ours anyway. Select "no" for underdrive.
Based on what I can tell:
-Running 4.10's with 265/75/16 is almost the same as running 3.73's with 245/65/17 (stock tire size).
-Running 3.55's with a 31" tire is kind of like running stock (245/65) tires with a 3.38 ratio (I don't think such a thing exists, just an example though).
-Running 3.73's with a 31" tire is almost identical to running 245/65 tires with a 3.55 ratio.
General rule of thumb I have heard is that if you are going to go through the cost of re-gearing, might as well jump up 2 ratios (i.e., 3.55 to 4.10) to see enough difference. Now you can just swap in some junkyard 3.73's also and that would be cheaper. A lot depends on the tire size you plan on running. I just figured if I'm going to go through that work I might as well get an upgrade out of it instead of going back to essentially the stock gear ratio.
Also Nate, if you get a LS and you want to upgrade to a lunchbox locker later, there's always the Powertrax No-slip. It's a lunchbox that fits in a LS carrier and is supposed to be really smooth. Not sure how it would work in an IRS axle but it could probably be modified like the Aussie.