I would have to say go with the T-Case gears like zutefisk said unless your are getting a deal on the gears.  They are easy to install and the 6.5:1 kit will bring you right into stock hi range and give you that extra crawling speed.  I find 2nd and 3rd work perfect for general trail use and 1st allowes me to crawl up and around without to much fuss.

Additionally, it makes finding a spare set of gears to carry around a lot easier.

I am 100% certain  that the 1.3L samurais (which means all of them) have 3.73s in the R&Ps.  SJ410s (which have 1.0L and are not samurais) have 4.11 in the diffs.  

Your source is probably good, you just had the numbers reversed in your original post.  It only makes sense that a lower powered motor would have higher gears....

~daxe

PS:  besides, NC_Zuk said I'm right.  

I think there is one year the sammi came with a 3.90 gear set (85?) had a pair swapped in my first zook and
it came from a 1.3L sammi

perfect for upgrading to 235's