They're the same in the 2001 petrol onwards and Td4
The IRD ratios changed in 2001-02,
Old IRD ratio - 1.458:1
New IRD ratio- 1.467:1 *(every Freelander from VIN YA999999)
Some of the early FL have different final drive ratios as well:
Petrol engine - 4.200:1
L-series eng - 3.647:1
Td4 engine - (manual) 3.182:1, (auto) 2.910:1
Some new ratios >2001:
IRD input shaft to IRD countershaft - 0.828:1
IRD countershaft to front driveshaft - 1.762:1
IRD countershaft to prop shaft - 0.553:1
IRD ratio > 2001
Td4 - 1.467:1
1.8 - 1.467:1
KV6 - 1.359:1