My 4-door Tracker is equipped with a 5 speed tranny and came with the 4.62 gears from the factory. I initially ran 235 series tires for a while with the 4.62 gears, but they were just too tall with a larger diameter tires, so I swapped out the 4.62 gears for a set of 4.88 gears from an automatic tranny equipped Tracker.
I now run Cooper 30" tires and the 4.88 gears are perfect for this size tires and for 235s as well. The 4.88 gear sets give me just a little more mechanical advantage than when I was running stock size tires. When I checked my speedo against actual GPS indicated speed, I am now actually running 2MPH slower than indicated by the speedo.
So... now I actually have a little acceleration in 5th gear and i can comfortably run 4th gear from around 35MPH all the way up to 65MPH if I want to. I'm still able to achieve 24MPG on average out on the highway too. I have a set of 5.12 gears for my truck, but seriously, it pulls so well now with the 4.88 gears I don't need them. Plus, with trackers, when you go with more diff gear you also increase the mechanical advantage of your low range transfer case gearing so you get even more UMPH! when in low range.
5.12s are slight over kill for 30" or smaller tires UNLESS you are running some much heavier mud terrrain tires (that can pack-up with mud while off road and weigh another 50#s) or if you drive your truck off-road more than you drive it on the hard ball. In either of the above cases, I think the extra mechanical advantage you would have from the 5.12 gears would come in very handy.
I'd say these 4.88 gears have added about 200RPMs now to any given speed I'm driving (over the 4.62 gears). When I was running 235 series tires with the stock gears the actual GPS ground speed was about 2MPH faster than the speedo indicated. Now the actual GPS ground speed is 2MPH slower than my speedo indicates. This comes in handy when I'm driving through reduced speed zones (for me) cause I tend to have a bit of heavy foot on the pedal.