We think we'd like a couple of lower gears, but to achieve this we would need to 'break the rules' by using, say, a 40 x 19 combination. Rohloff say 42x17 is the lowest chainwheel/sprocket ratio that can be used without invalidating the warranty.
42x17 = 2.470 torque multiplier
40x19 = 2.105 torque multiplier
You're for the firing squad, Teaboy. I don't actually think you'd break the box, but you'd lose your warranty. You may want to read the par in my post at
http://thorncyclesforum.co.uk/index.php?topic=4412.msg86100#msg86100 about how strong the Rohloff is suspected to be, compared to the permitted inputs. But that's not an argument for throwing away your warranty before you explored all other avenues.
I were you, I'd write first to Thorn (as the initial provider of warranty service) and ask if they're willing to make an exception for you and your wife, given that you're a genteel pair of spinners, absolutely guaranteed not to be anabolically pumped up mashers. If they decline to take the risk, write to Rohloff and ask them. Then you can think again. That gives you two bites at the cherry of keeping your warranty, plus a reserved opportunity to take your chances.
Furthermore, if it comes to taking your chances, you might want to consider approaching the 40x19 stepwise and economically by first replacing the 46T chainring by a 40T and keeping the 17T sprocket, which already gives you a less radical ratio of 2.353 and a more agreeable gearing spread.
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Another approach is to go back to first principles:
The two nastiest, whiningest (actually the sound is more like a tired sighing) gears in the Rohloff box are 7 and 8, where you now spend a lot of time. The most efficient ratio in the Rohloff box is gear 11, and it is also perfectly quiet, so it is smart to choose your gearing to do most of your riding in gear 11.
If you post your bike's tire size and your cadence (pedalling rate as rpm), I can work up a table to show which sprockets you need to be in gear 11 on the flat. That would leave 10 gears below, and three overdrives for downhills, so you'd be coasting sometimes on the downhills but that's the lesser evil, especially for a tandem.