Not necessarily. Amongst the E3 Club we have a gang who all converted their 3.0 Si D-Jet to the wide ratio Getrag and the 3.64 final drive. These people are predominantly Bavarians, that's why I call this the south German layout. For this particular engine it may make sense as the Si D-Jet has a steep torque curve, unlike the Zenith or L-Jet engines. It has an immense punch but only between 4000 and 5500 rpm. The 3.64 makes it livelier in low gears and at the same time reduces revs a bit in 5th on the motorway.Just threw away five 3.64 diffs. Nobody wants a car that you have to shift 1/2 through the intersection when the light turns green.
Usually the 3.45 seems the best choice for most E3 & E9, except the 2500/2.5 CS or the heavier 2.8 L. Interestingly, someone at BMW must have thought about a 3.27 (probably 11/36) final drive for both 3.0 S & Si. I have two identical E3 brochures from 1971, one German from July, one Dutch without month. The Dutch brochure says 3.27, the German 3.45. Legend has it that 3.0 CSi & CSL only got the 3.25 to make sure they had a higher top speed than any E3.