the Sami has very short drive shafts when compared to the big ford/chevy/dodge trucks.
So a small lift on a Sami is already going to put a major angle on the driveshaft.
I have thought about dropping my transfer case a small bit but haven't done it yet. To drop it very much a person would have to fabricate all new mounts.
Here is what I was thinking about trying for dropping the t-case (have not tried it yet and not sure I will) :
With my 1.6 16v engine swap, from Petroworks, they drop the engine and transmission 3/4" but the t-case stays put. The Polaris t-case mount (
http://www.zukikrawlers.com/showthread.php?t=34639&highlight=polaris ) is abit over 1/4" shorter than the stock mount. So right now I am setup with a 3/4" difference as I have washers spacing the Polaris mount up to the stock mount height. If I took the washers out and dropped the t-case +1/4" it would have the t-case and transmission/engine at a -1/2" difference..... not sure that the 1/4" is worth it or not, but soemthing I have thought about.
A buddy is trying this idea as of two days ago on his Sami.... so no feedback yet.