A 2.76 upper will give you approximately 15.2 psi where a 4lb lower will make about 12.4 psi so you'll see bigger gains from the 2.76 of course. You would need a bigger upper idler if you went with the 2.76 to help prevent belt slip. The problem with the lowers is that they are more difficult to install than an upper and they cause more than just the blower to spin faster, they also increase the alternator RPM's and can wear it out quicker. They do make oversize alternator pulleys to compensate for this. Unless your Eaton is ported I suggest you go with a 2.93 upper, anything smaller than that will cause heat soak rather quickly and will require additional supporting mods.
The Steeda pulleys are okay, but most people prefer Billetflow.
U.M.