If the Tracker is 95 or older the front diff will swap straight into a Sammy front end as it has 22 spline. If it is 96 or later, the front diff will swap into the rear of a Sammy as you have the 26 spline. Unless you are running heavy duty front axles, in which case you need a 26 spline diff for the front end.
Depending on the year of SJ-413 you may have a smaller flange where you drive shaft bolts up to the third member. You can re-drill the flange so it works though.
As for the Tracker rear end, the diff is centered instead of off set, so your drive shaft will be at an angle. This may cause binding and vibrations.