I was referring to the gear ratios using true tracks driven by a sprocket. if the drive sprocket is 1/4 the diameter of the front tires, you would need the rear axle to have 1/4 of the front axle reduction.We're talking apples and oranges.
I'm talking about the over-tire tracks, not the original M3 style with the little drive gear.
The difference, would be more like 41" on the front and 42.5" on the rear. (If the track is say, 3/4" thick)