These are the scenarios that I can see...
* Mostly urban journeys, usually under 40mph
** No particular advantage to any gearbox mod
* Not many miles per year
** Gearbox mods will never pay back
* Lots of motorway journeys, very little in the 35-45 mph range
** 5th gear mod is best
** 6th gear mod would help but not be cost effective compared to the others
** Final drive would also work
* Lots of motorway journeys, very little under 40, but plenty of 40-50mph miles
** A final drive mod to increase gearing throughout the range would be best?
** 5th gear mod would help but might be a liability for the slower parts
** 6th gear mod would help but not be cost effective compared to the others
* Half motorway journeys & half 30-45mph driving, many miles per year
** 6 speed box is best but will take a very long time (many years) to pay back
** 5th gear mod will not help because you'd be forced to use 4th instead of 5th
** Final drive mod might work but might also be a liability in the slower parts
My typical journey is 2/3 motorway, and 1/3 in the 30-45 mph range. Hence my resistance to the 5th gear mod.
Beware your turbo / engine coking up if you drive most of the time under 2k rpm. A brief italian tune every 1k miles or so will be enough to avoid that problem.
--- Edit:
Yet another option to consider from the German forum. Some guy has transplanted a gearbox from the TDI 90 into his TDI 75 (including the dual mass flywheel etc). This would have the effect of increasing the gears throughout the range.
http://www.a2-freun.de/forum/showthread.php?t=29568