My dads 94 2wd 5sp splash is a 3.73 8.8, and in my experience 2.3's dont like to be lugged under 1800 rpm or so, and really hate being under 1500.
Taller gears may help you on the highway but you will find that in town your top two gears are useless.
Wheres most of your driving at? City or highway? If highway I might consider a 3.27 at most. If in town I would stick with what you have, I wouldnt go any taller than 3.55...
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'05 Outback XT, 19 mpg
BP-turbo 93 Festiva (long gone)
1/4 mile - 12.50@111.5
Best MPG - 36.8
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