There's only a bit over 3% difference in circumference between 235/85/16 and 285/75/16
Stock tyres on a 90 were:
205/80/16, circumference of about 90.5 inches.
235/85/16 is 99.6 inches
275/75/16 is 101.28 inches
285/75/16 is 103.4 inches
Note: These are the calculated figures, not 'real world' ones as they'll depend on pressure and weight of vehicle, sidewall strength and tread depth. But they'll do as a rough guide to how much they'll affect your gearing.
From the ones I've seen the stock speedo of the 90 on standard wheels and tyres is way out, it over reads by about 10% - so going from a defender transfer box to a disco one (approx a 10% overall gearing increase) pretty much puts your speedo cock on.
Going from standard wheel and tyre combination to 235/85/16 adds about another 10%, going to 275/75/16 would add about 11.5% and going to 285/75/16 would add about 13.5% over stock.
If you look at the overall diameters it's even easier to see where the big difference is:
205/80/16 = 28.9" - call it 29".
235/85/16 = 31.73" - call it a little 32" or about 3" over stock.
275/75/16 = 32.24" - call it a large 32" or about 3" over stock.
285/75/16 = 32.83" - call it 33" or about 4" over stock.
A 20% increase in gearing is a chunk for a 2.5 Tdi to cope with - you can tweak the boost and fueling so it doesn't appear to make as much difference, but you're going to wear stuff out faster and if you drive it at 70 to 80 mph you'll be able to watch your fuel gauge move courtesy of the "pair of mating housebricks" aerodynamics!
With a defender tbox and 235/85/16 MTs, driven at a GPS corrected 55 to 60mph I've had close to 40mpg out of my mildy tweaked 200.
Driven flat out (indicated 85, gps corrected 83) in the same config I've had 18mpg and spinal surgery
If you do tweak the boost and fueling but drive it sensibly at lower (actual NOT indicated) speeds you won't use any additional fuel over the standard tune - if you have excess fuel a diesel, that's not running flat out, will burn it and you'll accelerate.