I ventured down this rabbit hole a few years back, and couldn't understand for the life of me why the guy who initiated this project (it wasn't TMH, they just sold the gear sets) chose the ratios he did. As Eric says, they were problematic in multiple ways, not least the fact that the gearbox housing had to be 'eased' (i.e. filed away) to accommodate the primary gear. I got as far as speaking to my local engineering firm who were happy to point me to either of two local (Sheffield) gear manufacturers, but I never followed it up.
What I did do was to compile a spreadsheet listing Pri/Sec gear teeth combinations and projected RPM/MPH figures, which I've converted to a JPG and posted below. If anyone wants a copy of the spreadsheet, please let me know. I'd be grateful if you see any glaring errors/omissions that I need to correct.
My take on this was to use readily available Primary gears and only get the required secondary gear sets made up. I mean, why reinvent the wheel? This is why my two preferred gear sets use readily available Lancia Primary gears.
Hope this adds to the sum of human knowledge...
<edit> Having looked at this again, could one use an i.e. secondary gear (32 teeth) with a carb primary gear (40 teeth) and create the 'higher' of my preferred gear sets?