You owe it to yourself and that fine Jeep to regear it , especially if you intend to tow a boat .
It's really not a modification in my opinion , it's a necessary change to keep the Jeep within it's designed performance parameters ... meaning optimum horsepower and torque being transmitted to the rear wheels at the best RPM. You just need to choose an experienced shop , and make dead sure they know Jeep Rubicons. Repeat - make sure they know Jeep Rubicons , and really know their way around Jeeps in general.
The vehicle will have better fuel economy and likely last longer also ...plus be WAAAY more enjoyable to drive .
Consider a look at Bartac seat covers , they are very well made , and will preserve your stock seats .
I steam cleaned my seats with a little Bissell spot cleaner , let them dry , applied fabric protector , then the seat covers , then applied a water repellant to them .
If I bought that Jeep like it sits in the picture today , the first thing I would do is have it regeared , have all the U joints replaced with the Spicer triple sealed ones , have the Double Cardan joint in the front u joint serviced as well , grease everything that can be greased , work the lockers regularly and put a Saavy transfer case cable on it .
Read the manual on locker operation until you understand it , as well as the do's and don'ts of transfer case engagement.
Then slap anyone who gets near it , wash it and hug it daily .