Yes, there will be a slight loss of acceleration but if the car is a turbo diesel with a good running engine the loss of a second or two in 0 -60 run is not a problem, trust me, our '83 is ever bit as good with the taller gears in it.
OTOH, I have resisted changing the differential (again, it came with 3.46 gears) in my '79 300TD work car. I've used it to haul 1200 lbs of ceramic tile on two occasions and almost hauled a large deep freezer last weekend, until I figured it might punch out the rear window with the hatchback resting on the top surface of the freezer. I want to keep the 3.07 gears in it because I do use that car for heavy loads. But my '85 road wagon is stock with the 2.82 and its acceleration is every bit as good even with 5 adults in it, cross country trips over mountains and so on have never been a problem in terms of acceleration. There is however the noisy back seat drivers that aggravate the driver, me
