8 3/4 pinion depth

That's 100% correct!!! I just normally use whatever shim came out of the gears set I removed, then check the pattern, its usally good for me. I personally feel the shim is to correct for the casting variations in the cases, as the gear sets were most likely machined to a tighter tolerance that the cases themselves....but, I am no gear set up expert either

Your right, unless you buy a set of gears without the original shim and your starting with an empty case to build. That is what I always liked about Dana gears. They have a number either positive or negative that gives you a starting point when selecting a shim.