http://www.advanced-ev.com/Calculators/TireSize/
For the purposes of 2nd gear in a Twin, use 9.307 for the differential ratio. You can verify this by entering redline (7500 RPM), top speed in 2nd (59), and OEM tire diameter (24.6").
At 30mph, the 245/40 is at 3798 RPM and the 235/40 is at 3845 RPM. That is a difference of just 47 RPM. Ever had your tach jump a couple hundred RPM just cause you go over a bump or expansion joint? 47 RPM is a rounding error.
We are not talking tenths here, and maybe not even talking hundredths. An extra 1-2mph apex speed from putting more meat to the ground is a much bigger difference than this, assuming you can deal with the compromised sidewalls.