Well............
The final drive ratio is just that - the gear reduction multiplication of the components (transmission/transfer case/axle). Tire size is not usually considered, but you are correct to say that it does have some effect.
If you want to compare for 2 different tire sizes, multiply the final drive by the ratio of tire sizes. So for a truck with 245 tires in 3rd gear (1:1) and a 3. 55 axle, the final drive is 3. 55. The same truck with 265 tires has a final drive of 3. 55 or "effective" final drive of 3. 55 x (14. 1" static load radius / 14. 7" static load radius) = 3. 41. For a 235/85 the "effective ratio" would be 3. 55 x (14. 1 / 14. 8) = 3. 38.
My truck with 305/85 tires and 4. 10 gears has the "effective ratio" of a truck with 265's and 3. 55 gears (same engine RPM at the same speed). I hope this isn't too confusing - it seems harder to describe in writing.