The 4.10s in my 06 Rubi match the speedo perfectly on 32" tires. Perfectly to GPS speedo. And I feel no loss of power or acceleration. And may help lower highway rpms a bit letting you cruise long distance a bit more economically. But for daily town driving the 32's work excellent with the 6 speed. That low first gear gives plenty of acceleration from a stoplight (for a 4.0) and 32's can be used without a lift under in-town driving. And probably for mild offroad use too. I have a 2 1/2" OME so can't say for certain.
I feel the TJ on 32's is about the ideal tire without needing a lot of other upgrades to get it to work. This is from an East coast guy. I'm not out in Johnson Valley or Hell's Revenge. Most trails around me are trails. Not moonscapes.
—-just one guy's opinion. —-