Hi Desmo,
I think you will have to try what you like best. A few clues I can provide:
I Have run the bike on the following gearings so far:
13/42 (WRX stock)
13/45
13/47
13/48
I like 13/45 for more road/gravel/adventure riding, and I have a specific rearwheel for this setup.
For the real deal, i.e. full trail, I currently run 13/48. It's not bad, but 13/49 for sure is not a mistake either. As per my calculations, based on the respective manuals, 13/48 equals a tad taller than a 2008 WR-F US model stock overall gear reduction in 1st gear (done the calc only for 1st gear), while 13/49 is already a tad lower. This is including all from primary reduction over 1st gear to chain drive gearing. Considering the tamed WRR engine, I think this is the level of gearing needed as a minimum.
13/47 is no bueno. Still a bit to tall for the woods, already annoying in some more straight country road situations.
I'm not done with experimenting in this department. Next will be 13/49, which should just work with a 112 links chain with a 120/80 tyre. My specific limitation being the need to keep the setup capable of accepting the other wheel with 45 teeth, hence no longer chain.
What I absolutely don't know or understand for that matter, is how people manage to have their chain eating into the swing arm with a 13 tooth front sprocket. My bike just does not do this. I have changed that rubber protector once, at around 18000 km, but more for peace of mind reasons. It wasn't worn through. Knock on wood...
Just my 2 cents, not sure whether it's of any help.