It looks to me that XJEEPER is suggesting otherwise, although tire size and offset may be a minor factor compared to other aspects of the vehicle. The stock y-link steering is going to move the wheels towards toe-out on braking and compression bumps, especially for a lifted XJ, so a little more toe may be a good idea for those.
When the vehicle is moving, linkage components flex causing a change in alignment angles. This is classified as “Running Toe.”
Running toe should be zero to maximize tire life and achieve the least rolling resistance. The usual tendency is for the tires to turn outward while the vehicle is in motion, so most vehicles are designed with a static toe-in setting.
The static toe-in setting will become zero as the linkage flexes when the vehicle is in motion.
Tire size and wheel offset are relative in that with larger tires and/or more negative offset from factory tire/wheel dimension, the more force is applied to the leading edge of the tires and thus, more flex is applied to steering components as the vehicle moves down the road, requiring an increase in toe-in to counter this force and arrive at zero "running toe".
My statement regarding degrees VS inches, is relative to ease of ability to measure toe-in when performing a garage alignment.
If one is going to an alignment shop to pay them for this service, then their machine will calculate toe in degrees. If one wants to perform their own alignments and spend the extra time calculating toe in degrees, nothing wrong with that.
FWIW, I've used local alignment shops in the past to align my Jeeps post-front end work, and the results have been mixed.
More often than not, I was left disappointed to find out that they ignored the modified suspension, larger tires, etc and set the alignment to stock specs and my Jeep handled like sh!t.
The last shop (which marketed themselves as the "4WD alignment specialists") never centered the steering wheel, my Jeep pulled to the right and exhibited driveline vibrations over 30mph.
I corrected all of these issues in my garage and have never engaged an alignment shop on my Jeeps since.
My son and I recently built and installed JK axles under his XJ, including SFR 4 Link bracketry, custom DOM links, custom DOM trackbar and steering. We aligned his Jeep in the garage and it tracks straight down the road with zero bumpsteer and handles better than a stock XJ.
Do what works for you.