It's where ~63% of the weight of the whole car is.
Doesn't matter, nor should you lower the air pressure either. Tire pressure makes a huge difference in evertything, as all things are tested and rated to run at a specific pressure. Deviate from that and you won't experience anything positive.
On my Rays I had 215/40/17s and the ride was absolutely harsh on them compared to spec, even now on spec 18s the ride is much more soft (but also a softer sidewall tire).
I doubt you'll see a "worthwhile" change in gas mileage, as even the guy that replaced his final gear, spent what he could have saved with a (2mpg worse out of 40mpg) barely worse stock transmission, in ... oh, probably 4 years.
It's all relative; if you want to spend it, go for it, but there is no secret or magic answer that will say you'll gain X amount of MPG and save Y dollars each year. Because chances are (at least 99% of the time), that primary purchase, will cost more than any possible savings gained which kind of nullify the purpose.