Georg, I know you have stated that the over/underdrive gears for hi range do not affect the low range gearing, but I do not see how that is possible.
If I understand this case, in high range power flow is through the three gears at the back of the case. From the factory, the input and output gear have to be the same tooth count to achieve a 1:1 ratio. The idler gear may or may not be the same tooth count, but it doesn't effect the ratio either way.
In order to achieve an over drive, the input gear has to have more teeth than the output gear respectively. The idler gear will have to be smaller than the input gear in order to accommodate the increase in size of the input gear. The net effect is a numerical decrease in low range gearing. This may not be much, but it is something.
Conversely, the input gear on a under drive gear set has to be smaller that the output gear, and the idler will have to be larger to accommodate the smaller input gear. The net effect is a numerical increase in low range gearing.
I took a look at the Japanese site, and the five gear under drive set seems to prove this point with a high range of 1.097 and a low range of 3.317. Everything I have read states 3.1:1 is a low a gear set that will physically fit in the transfer case.