Effective gear rato is a manufactured term to describe fun with numbers, nothing more. It is totally meaningless in this context. :-laf
Gear ratio, effective of ineffective, is about leverage and the only way to affect that is the difference between the proppelor shaft and axle shaft. The leverage doesn't change when tire size chnages, only distance traveled over time. Furthermore, a ratio requires 2 distinct points as the basis of calculation. Gear ratio, effective or ineffective, of a 3.42 differential with a 285/60/20 tire is 3.42, no way to calculate any more than what is there.
Gotta know where you been to find out where you are going.