I've been doing some thinking on this topic.
First of all, on my 26" I was running a 25x12 (54.17 GI), and I will be the first to admit it is way to light. On my 20" I have 36x13 (55.38) which is pretty well perfect. So if I went to a 26t on the 26" I would be sitting at a 56.3. Somewhere along the line I was told to go to a 27t (58.5) which seems a little steep. Thoughts?
Also, on my 24", I'm up in the air. A 27t would put me at 58.9 (way to big, right?), a 26t would put me at 56.73 (ok, I think), or 25t which would put me at 54.55 (maybe a little light, but not bad).
I ride trails, parks, and street, what would my ideals be.
20" - 36x13 (and someday soon 25x9)
24" - ? x11
26" - ? x12
I think it's just up to the rider, how they ride, and what environment they ride, at least that's the way I look at it.
Some like it on the easier side for slower speed trials type tech moves, where others need to have it all ramped up for top speed and big lines.
Also, if you live in a town/city where you are constantly going up and down crazy elevation in the streets just to get from one end of town to the other, you may want it on the easier side unless you're a big-thigh cranker. I've ridden some cities where shamefully, yeah, I did have to push some streets after a long day (parts of Seattle for example). But, if your city/trails are in the flats, keep those gear inches up so you don't wind out of go power.
I'm at 22:9 at the moment on my 24", which is steep, but I'll see how long I can hack it around here.
edit: oh, Defenestrated, I didn't see your edit before... Eastern26 is just the big wheel division of Eastern BMX. They've been around for a good 3 seasons now and are coming up with some great stuff at some great prices. I had one of the DJ-4 protos, with one of their SS cassette 14mm disc hubs. Was a nice bike. Check their site at eastern26dotcom.