Measure the distance around a present tire(circumference) then measure the distance around the proposed new tire. Divide the old circumference by the new and you will get a number around .90 or so. Take that number and multiply it with the number of revs your engine turns at highway speeds and you will get your new revs at highway speed.
According to this web site:
http://www.1010tires.com/tiresizecalculator.aspA 195/70/14 circumference is 77.72 inches while a 195/70/15 tire is 80.86 inches in circumference. Divide 77.72 by 80.86 and you get .96 or a 4 percent reduction in revs across the board so if you were turning 5000 revs at a given speed you would turn 4800 revs with the bigger tires.
For reference if you run the numbers on your rear end swap(3.27 divided by 4.08) you would get .80 which would give you a 20 percent reduction in revs or in the previous example 5000 revs becomes 4000 revs.