I'd suggest you to determine how big a tire you'll be ending up with. Then configure the axle ratio for such. That way, you only spend once on the gear/lockers. Since you are putting off for the Calmini lift, have you thought of the Calmini t-case gears?
Then for the end result in tire, how much lift and where is it needed to fit the tire. The tires will be one of the largest investments into the Tracker, other than gears/locker/t-case install.
You could look into getting the spacers which are actually made for the Tracker as they are relatively cheap, or look into getting a set of used coil spacers for a Jeep TJ, XJ, ZJ. To add, you'll need the camber adjusters to get back into alignment.
But, don't forget about a body lift kit. These are relatively cheap also.
I'd suggest this, go to 31's as a relatively cheap and available tire, to add can be used on stock rims and is pretty large in itself compared to the 27's stock. Add the coil spacers ($90), correct the alignment ($30), add longer rear shocks ($35), flip the strut bracket, correct any possible trouble areas such as pinion snout on front diff, parking brake cable may limit down travel, spacer for rear center mount on diff as this may limit down travel, get better front and rear tow points and you should have some fun with that.
Good luck.