Sorry, was on vacation last week when you posted this. I agree that the ratio is different but I wouldn't say apples to oranges. Here are the stats figureing the KIA with 5sp.
I did the figures with A/T and they really sucked. Crawl ratio with the A/T (which is what I have), is 26.760.

Samurai.....Kia
1.409........1.0 Transfer low
3.652........3.717 1st Gear (already lower)
3.73..........4.78 Diff gear (already lower)
30.895......35.197 Crawl ratio

So the Kia 5spd vs. Samurai with same size tires already has a lower crawl ratio than the Samurai and add in the fact that it has a bigger engine and fuel injection against the Sami carburetor.

So, nobodys making gear sets but I'm wondering if we could possibly get some different gears for the T-case. Did any earlier models come with high diff gears, if so maybe their T-case would have different gearing to compensate, that could be swapped into ours.