I agree with RepairManJack's advice. I had a '71 142E about 15 years ago. Came stock with an M41 and wound to only 3200 @ 75 mph with the O/D engaged. In 4th the tach needle hovered around 4200 at the same road speed! I believe that this car had a 4.10:1 rear axle, but it has been several years so my recollection may not be correct.
IIRC, the tallest ratio available in a stock 140 was 3.91:1. I am not sure what your cam will do to the performance characteristics of the engine, but IMO a stock B20E would not be very tractable with a 3.91:1 and M410. Volvo's stock setup with the M41 and 4.10:1 final drive gave you short 1st and 2nd gears for acceleration, 3rd and 4th for cruising at moderate speeds with reserve power, and a "5th" overdrive gear for long-legged highway cruising with good economy. I used to get 27-28 mpg on the highway, better than most new cars back in 1991 and still better than many new cars today!
It is going to be a relatively high-revving engine any way that you slice it (my 240 cruises at 2700rpm @ 75!), and my feeling is that a taller final will make the car harder to drive. A stock B20E makes peak power at 3200-4000, right around your normal cruising speed in O/D. A 3.91:1 will give you the same engine speed in 4th, but at a slower road speed. It will also diminish low-end acceleration and highway fuel economy. Get the extra gear! :-)
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