Nope, I mean rotational inertia. You are correct: weight goes up -> rotational inertia goes up -> more torque required to spin those sweet new meats (above and beyond what additional torque is required due to the different final drive ratio). I agree with you on the rolling resistance too though... that'll go up as well, but I think the major player in the reality not equaling the quoted math is the additional rotating mass of the bigger tires.

I think we all agree though: If you are looking for the same stock "feel", you need deeper gears (if going larger with the tires) than what the simple math will tell you.

 

Thanks guys. I really appreciate all of help. So I'm looking at 4.10 for 32's and 4.56 for 33's.

 

Don't forget the cost factor. This is something you'll want to do once. So make darn well sure you've got no future plans to jump up a size or two cause all that effort will then be for not... Also I'd vote for:
31's-33's: 4.33-4.56
33's-35's: 4.56-4.88
And while thinking about it.. Remember that when increasing off road ability you will automatically decrease the on road ability by some amount. Earlier it was mentioned that larger tires means more rotation resistance/inertia. I believe, and if I'm wrong please correct me, the increase in a 33 to a 35" tire is like adding an extra 500lbs of resistance on each corner. So the jump from a 28 or 29" to a 31-33" tire would also add significant resistance/inertia. My point is that this means more torque on all other parts associated with driveline: tranny, joints, breaks, steering... So upgrading more than just the gears and tires may become an eventual necessity. Idk.. I'm just thinkin out loud..

 

.....and don't expect same mpg as when it was all stock.