Well...I don't have a Sami so I might not have it correct...
...but I think the Sami thirds are stronger than the Track/Kick aluminum thirds. I've noticed more Sami guys will regear their t-case than the diffs.
With the 31's and the high range reduction you might consider 4.62's. They'd be easier to find as that's the ratio the auto equipped Kick/Tracker guys are getting rid of to run 5.12's for their big tires.
I don't by any means have all the answers either. Just learning about the zukis as I go.
Yep, sami thirds are reportedly stronger. Been talking to a guy on pirate about the 5.12 ring and pinions to go in my thirds. Have to get some install kits but cheapest route. That'll take care of me for a while. Somewhere down the road I'll go to a 33" tire and do the t case gears at that time.
I think you can gear pretty low and be all right. Mine has a 5 speed and I can't get into 5th gear at all. 4th is on flats or down hills only. 31's now.