No, the rotational speed of the tires (RPM) and the revolutions per mile are two completely different things. Changing the tire diameter will result in a higher or lower revolutions per mile at a static RPM. Think of it this way, if you take a pencil and roll it on your desk one revolution, it will travel approximately an inch. Take a pop can and do the same and it will travel about a foot. Same thing with tires, just not as exaggerated. Now when applied to the rear gear ratio of a car, it would be like taking that pop can and rotating it 3.07 times or 3.27 times and measuring the distance. Now with only one revolution, the difference is quite small but after 50 or so revolutions, the difference becomes quite dramatic.