I think I got it figured out...
found one of the many on line gear calculators
Stock VW with 175/70R13 tires a 0.75 fifth gear and a 3.94 differential runs 68.4 MPH (110Kmh) at 3000 RPM
stock samurai gears
241/79R15 (converted 30X9.5R15) 0.795 fifth (pre 88.5) 5.139 rear (1.409 plus 3.73) runs 65.52 MPH ( 105.4Kmh) at 3000 rpm
267/76R15 (converted 31X10.5) 0.795 fifth (pre 88.5) 5.139 rear (1.409 plus 3.73) runs 67.67 mph (108.9Kmh) at 3000 rpm
Finally AFTER I do my swap I figure this out...