The common knowledge on

from those running the setups seems to run counter to what charts say based on calculations. Consider this: when you put bigger tires on the Jeep, you probably also have added a lift, and possibly heavier bumpers and armor. Bigger tires, bigger bumpers, heavier armor equals heavier weight. Taller ride height equals more wind drag. Heck, bigger fatter tires equal more wind drag. They also create extra leverage/rolling resistance. The mathematical calculations don't take any of that into account.
I'm running 4.88s with my 33s and I wouldn't go any lower. Search around on the forums and you'll find a lot of info, and a lot of the more knowledgeable members will recommend going deeper than you think you need to. I can still do 70-80. I have acceptable acceleration (still not as quick as stock). If you're fairly certain you'll stick with 32s, go 4.56. I have a friend running that setup and he loves it. If there's a chance you'll go 33s, get 4.88s.
Also, the 4.0 doesn't mind spinning around 3000 rpm. 70=2700ish for me. No complaints from me or the Jeep. There are many others who get excellent mileage as well. Mine sucks, but my XJ has other issues.