Lt:

For purposes of comparing the overall 1st gear ratios, as corrected for tire size,
the following calculations can be used:

final drive ratio x 1st gear internal ratio / tire rolling radius

For the Benz: 3.07 x 3.68 / 12.65 = .89

For the Jeep: 3.07 x 2.45 / 14.44 = .52

A gear correction of 1.71 would be required to equalize them; hence the Jeep would need a 5.25:1 final drive to achieve a corrected overall 1st gear of .89!!
Substituting a 180 cu.in. engine for a 360 cu.in. engine makes things tough.
If the Jeep has a 2.76:1 final drive ratio, as some did, it makes the correction even more extreme.

We should note that the stall speed of any given TC is a function of the torque applied; a TC that stalls at 2500 when driven by a 360 in. engine,
will stall at a rather lower speed when driven by an engine of half that displacement.