If you get the D30 from an XJ with a 5 speed which is what I assume your doing it would also have 3.07's obviously, if its an auto with will most likely have 3.55's if its a newer one, can't run that with a front driveshaft
My 94 4.0 had a 5 speed, stock gears, and 31's... I had to work the transmission to keep power on upgrades on the highway and hills, a downshift to 3rd if I really wanted to keep my speed, but I didn't get that crappy of mileage. If I remember I would get like 17 maybe 18 around town but I was easy on it. I also wheeled it for about a year, it was ok. Is the MJ a 4.0? must be with the 3.07 gears.
my 97 with an Auto has 30's on it and even that sucks, it gets like 13/14 around town and maybe 16 on the highway if its not flat, I really wanted to regear but its $$$, I can't justify putting that amount of money into it.
Its not something you have to do if you match up the ratio's on the axles, it would def help but if you stay with 31's it won't be horrid judging from my experience