You need to make sure the plastic gear matches the internal metal gear.
If you found a 32 tooth in the box you have and a 3.42 diff (and assuming everything is factory) then the gear inside the box is a 12 tooth.
To get a gear to match the 12 tooth in the box and a 3.9 diff you'll need a 37 tooth gear.
These don't exist.
Other combo's for a 3.9 diff are 28/9, 34/11, or 31/10.
The 32 tooth you got from an MA61 would have been from one with a 3.73 diff. (and as such matched to an 11 toothed inner gear)
At least all the above is according to the speedo gear calculator I have.
I'm assuming you got 28 teeth from 32 / (3.89 / 3.42) = 28.1 (28 teeth) ?
This is backwards, it should be 32 / (3.42 / 3.89) = 36.4 (37 teeth)
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