When a new acquisition turns out better than you thought.....

with that low of a final ratio, you'll be pulling super low R's at highway speed and that may not translate into better gas mileage without dialing in your tune accordingly. if you care about such things, that is. i know for a lot of people it's more about not having the motor wrung out at cruise than anything else.

the 360/TQ should provide a great basis for the set up.
I wouldn't run 3.23's with a 42RH At least 3:55's.... 3:55's is a 2:45 in O/D