I believe its more than just a ratio and how many rpm's you are turning at a certain mph. The higher the axle ratio, the more work your engine will have to do in each gear it pulls. Diesels in general have a narrow efficiency range, that's why over the road tractors have so many gears, the inline 6 cylinders have about a 500rpm range where peak efficiency maintained so they make 500 rpm shifts for all the gears.
Personally, I would run 3:55 gears only if I expected to run empty most of the time and tow up to a maximum of 5,000lbs. Living in mountainous terrain would negate 3:55's as well. Steep grades can bring these trucks right down to 1st gear, I have had it happen on trips.
With 4:10 gears and 285/75-16 tires, I gross 22,500lbs on frequent occasion. I have towed across 4 states with that weight and was able to maintain 60-65mph on the interstates. The truck works HARD from 1st gear on. There is not a doubt in my mind that a Gearvendors or a Brownie would take a huge strain off of the engine towing heavy like this. With a double OD setup like this, I could go to 4:56 gears and keep my overall drive gear about the same. The truck would pull BETTER from the moment I dropped the clutch all the way up to highway speeds. Just as a note, I live in an area that is flat, mountainous terrain would only doubly assert the need for steeper gears and a double OD.