Advice on Re-gear/OV tune or something else. Being real!

Newer to the Tacoma scene and to truck mods in general. So I have a 2016 SR with a K&N CAT (mostly for a little sound, maybe a little gains) and a Pedal Commander. My truck is the 2.7L 4cyl and I'm rocking a 2 inch level with after market wheels and tires, 265-70R17s.
So I'm curious, is it worth a re-gear and/or OV tune? I do not tow or offroad really at all and may only add a little more weight. Mainly just driving around town. What other performance upgrades are there, I'm not interested in a super charger.

Looking for real advice if possible, not some heated debate by some "pro" who thinks a cold air intake is garbage or someone telling me I should have done a V6.

 

I would really see about the cost to trade the 2.7 towards the 3.5 since the gearing will cost you several thousand $. I don't know anything about the OVTune software in the 2.7L.