hmm, everyone else is going the other way (with the 2.5L). The mpg goes down and you're basically out of 5th gear once you get your tires over 31 if you keep the stock gears
To a certain point you'll get better mileage. When I was running 32x11.5R15 BFG AT and stock gears, I could pull off 25-37MPG but that was on the highways at 50-55mph, using some hyper-milling tricks and using 5th.
I'm not sure if I'd bother swapping gears for 31's. If the OP is on 4.56's then I wouldn't bother. He's either on 4.11's or 4.56's. 4.11's and 31's, I had no problems getting around. It felt downright peppy compared to my 32's. 4.56's were a real improvement though. I don't think they even make 4.29:1's for the D35c.