I never could duplicate the test setup, so I decided to gamble.
Got her done. Took an ugly instrument cluster with a severely damaged clear panel (got it very inexpensively), cleaned it inside and out, sanded and polished the clear to perfection, changed the resistors to a 12.4K (two 6.2K parts in series) part and stuck it in. Turns out that I did not have to lower the steering column to accomplish this. I did run into one issue, and that was the length of the speedometer cable. The original speedo is in the center of the cluster, and the new one is a few inches to the left. That matters with the original routing- too tight. Of course, I found this out AFTER everything was installed and I was attempting to hook the cable back up to the transmission. I rerouted the cable and all is well.

Beauty!
Works perfectly. Turns out that the ratio of 1.838 is correct. So take your 4 cyl tach, determine what the original resistance value is, multiply that by 1.838 and install the new value. Then stick the cluster in your 3-banger and off you go.
Thanks for the help. Cheers!