Well, I took the shop owner for a ride and he said it was definitely gear noise. It does make a bit of noise on coast down too - just not as loud as the Richmond’s. He and his mechanic said they were factory lapped gears and set up real easily - both are standing by that the position the pattern looked as good as you can get. They replaced one pinion bearing and I asked if maybe the other was bad. They said all the other bearings were fine. They mentioned all the same things about gear harmonics, sad state of aftermarket gears, etc. He said they are seeing it in new vehicles too and 40 to 50 seems to be a common speed for noise. He checked on the gears he normally uses (Revolution) but they stopped carrying 8-3/4 gears several years ago. He said a used, OEM gear set might be my best bet. I wish now I had kept the old 3.23 set.
He said they would be glad to take another look at the pattern if I wanted to pull it again just to double check it. He said they might be able to play with the pattern a little to get it better but it’s just trial and error and might get worse and might take several attempts with no promise of success. I told him that after pulling and replacing it 4 times already I might as well do it again and we can just look at it and we can then decide then whether to mess with it. He seemed willing to help.
After that he recommended some noise insulation under the seat and at the trunk divider. He didn’t mention louder pipes though.