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If it was a GQ, I would extend the lower arms because they don’t have much guard clearance, but on a GU definitely use adjustable upper arms. For a 3” lift, your upper arms will need to be about 20mm shorter with standard length lower arms to correct your pinion angle.
If you have larger rear shocks, they can easily hit the diff housing under full suspension travel. I’m using 45mm TD’s and have plenty of clearance with adjusted shorter upper arms and 3” lift, but the main concern is the pinion angle. With adjustable upper arms, it’s easier to correct the anti-squat.