I run both spring over and spring under on two trucks and there isn't much performance difference, but a lot of aesthetics. However, I run 36" and 39" tall tires on each respectively, so I'm gaining only about 1" of pumpkin clearance on the spring over. I do however notice a big difference in the grip performance between the two trucks, but that has to do with the skinny 36's and the fat 39's. I'd select a tall, skinny tire any day over a wide, fat one.
I suspect that if I were running a maximum sized tire, like 44's with the spring over truck, I'd achieve the performance benefit desired with such a modification. But I already feel, and likely look, like a big, immature, low self-esteemed idiot on the road with the 39's.
It doesn't help that the normal, off-the-shelf tall tire is usually a wide, fat balloon either...maybe it won't look so silly when I get the XZL's mounted.