Have run many gears and tire sizes with many underpowered engines (< 200 hp & 200 ft pounds), along with mostly manual transmissions but also some automatics, over the years. In small and light, dual purpose, highway and difficult trail, vehicles.
I was most happy with;
4.10 gears and tires less than 32 inches in diameter (29s or 31s worked well),
4.27 gears and 33 inch tires... also ran 4.56 gearing with a mileage hit and higher rpm on the highway with 33s.
4.56 gears and 35 inch tires... this was my favorite tire size gear combination as it let me get into overdrive at 45 mph (T-5 five speed) and would do moderate highway hills in the Rockies without hassle (190 horse, 4.0l, I-6); though occasional downshifting is necessary (the gears are there for a reason and down shifting is no hassle).
I have never had an engine so underpowered that it needed 4.88 gears for the above tire sizes... I ran ~110-120 horse 258, I-6 engines and 33 inch tires for years (with much frustration before sequentially injecting the engines)... Traditionally people running 4 cylinders and wanting 35 inch tires have gone with 4.88s... gave a way the last set that I had for Dana 44s because I had no use for them.
Automatic transmissions were much more forgiving of tire sizes that were slightly too big; because their internal slippage effectively reduces their gear ratio when starting from a stop...
Anemic engines (significantly less than 200 horse & 200 ft-pounds) appreciated larger gearing for the tire size.
when going for much to big tires (38s and bigger), on more extreme terrain the axle gearing installed gets much lower (higher numbers) but these vehicles rarely saw highway use since the tire compound would not stand up (highway tires will not do extreme terrain enjoyably).
For towing, or hauling heavy loads, I would expect lower gearing to ease the strain on the engine... My typical camping load out is and has been, for years, approximately 600 -800 pounds in a Jeep CJ, YJ, TJ, or Ford Explorer).
Enjoy!