I just got back from Moab, Utah wheeling my Tracker on 31 BFG All Terrains which are really less than 30" and a 4.24 T case and no lockers.
I had a great time with the challenge.
It did well on on most trails and struggled but made it without much help on some of the difficult trails.
On the most difficult trails my Tracker would not have had a chance.
It is all relative because the Jeep I was also driving with 42" tires and lockers did not struggle at all.
One Dana 60 Axle assembly on the Jeep cost more than my Tracker build including the 2.3 Aerio engine conversion.
Next time I go to Moab I will be set up for taller tires, 33's, 35's
I will stay with the 31's for all purpose off roading when not in the rocks.
The taller the tire the more Sawzall blades and spare parts you will need.