Say wut?
What is "optimum" about 2700-3000 RPM at 55 mi/h?
The basic rule of thumb goes something like (caveats apply!):
31s, 4.10s
33s, 4.56s
35s, 4.88
Larger, you've built a buggy and should run the lowest ratio your swapped in axles will take.
And then you get the religious arguments about each of those lines.
Another rule of thumb... find out your stock gearing and tire size and normalize against where you want to be. For example, if you want stock-like highway cruising RPMs start by normalizing. Then, depending on the engine and usage go one ratio lower.
Example:
3.55 / 27" = Ratio / 32"
Ratio = 4.2x
Above 4.10 size but below 4.56 size. Added weight, pushing heavy tires, increased aero drag, and hauling a trailer I'd go 4.56 every time with a 4 or 6 cylinder engine. With a V8 or larger... maybe not, which brings us to another point.
Your best bet is to compare what your math says against anecdotal evidence in your local 4x4 club.
Using your 5.12 ratio for for 32" tires in the chart would make for a miserable experience driving cross country for any length of time. Highway cruise nowadays is at least 70 mi/h. I certainly wouldn't want to drive a Jeep geared like that for 8 hours a day and day after day.
To complicate things even further...
Which transmissions are we talking about? IIRC the AW4 and AX15 both had different top gear ratios over their life times. Thankfully, all vintage XJs had 1:1 direct drive in the transfer case in high range.
Picking a higher ratio on a built Jeep in order to increase fuel economy is not going to work. Working the extra weight of a built Jeep against a gear ratio that will take the engine of it's torque range at highway cruise is not going to increase fuel economy. Sure, this is a rule of thumb thing again.
2¢