Not really, you would then have Lug,higher rpm shift, lug.

The programmer only raises and /or recalculates when the transmission shifts. When you go to bigger tires, the tranny shifts out a little early (ie. not really using some of the powerband). When programmed, it will then shift at the correct time and more efficiently use the powerband. It can also raise the rev limiter to allow the engine to have a broader powerband....BUT

When you go the larger tires, you are reducing the mechanical leverage the engine has to turn the wheels ie. less power and acceleation. When you regear, you gain that mechanical leverage back ie. more power and acceleration.