My Rubicon has 32" Toyo Open Countrys on it and my Tracker has 30" Coopers on it.
The factory tires on the Rubicon were 31s with 4.10 gearing. The factory tires on my Tracker were 205s but I increased my axle gearing from 4.62 to 4.88.
The Rubicon has an LS rear diff and my Tracker has a Lock Right. The Rubicon has a front locker and can also lock all four wheels in low gear. The Rubicon has about a 4:1 low range transfer case. My Tracker's transfer case isn't modified except for the increase from my diff gears.
The Rubicon has around 197 HP and weighs around #4,000, the Tracker has around 125 HP and weighs around #3,000.
The one thing my Rubicon has over my Tracker is ground clearance. Lots more of it. I'd be hard pressed to obtain that much clearance under my Tracker.
Out on the road, my Tracker has better acceleration, believe it or not. I can pass vehicles easier in the Tracker. Pulling similar loads on my trailer, again, I think my Tracker pulls the similar load easier. The pulling ability I am comparing is driving in very steep, hilly road terrain. This may simply be the difference in the increased diff gearing on my Tracker. The Rubicon diff gearing hasn't been increased and remains stock.
My favorite truck to just hop in and go? Oddly enough... it is still my Tracker. If my engine on my Tracker blew tomorrow, I'd be buying a new engine for it, even with 205K miles on it.
I can't and won't put down either vehicle. They are both great trucks. Each has its strength and weakness. They are both classics in their own right.