Gear
I would also consider a different torque converter.
If 3.23's I would leave the gears and go with a yank Pt4000.
If 2.73's I would go with 3.73's and a yank Pt4000.
Typically A4 cars are changed to 3.73s' and an aftermarket torque convertor for performance. Both mods are great when both done. Individually 3.73s' are good but not as good as a good stall in the range of 3500-4000 such as a Yank SS3600 or CircleD equivalent.
The little 10 bolt holds up well with an A4.
I wouldn't change the gears at all, if it were mine. IMO, 3.23 is a good all-around street ratio with a 4L60E transmission. A torque converter upgrade would be my choice instead - some good ones have already been recommended above - MUCH bigger bang for the buck than a 3.23-3.73 swap in this application.
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