First, why would you want to overdrive your accessories? Second, due to the size of the pullies, any parasitic loss reduction will be minimal at best. Personally, I think underdrive/overdrive pullies are a waste of money...any hp gains is minimalistic (practically none), and they generally cause more trouble than they're worth.
**Edit** If you think about it, overdriving your accessories is going to cause more parasitic drag, even if you're going with lighter pullies. The whole point of underdrive pullies is to reduce the parasitic drag by turning the accessories slower, therefore reducing the rotational resistance. Overdriving the crank pulley is supposed to compensate for this by speeding the system back up by turning the belts faster. In most street vehicles however, you end up having charging issues under 1000rpm and can kill your battery pretty quick (not drain it, kill it). When you're overdriving your accessories, you're putting a smaller pulley on them, making them spin faster. With the crank rotating at the same speed though, it causes more resistance in the system causing more parasitic drag. Not only that, it also puts a bigger strain on those accessories being overdriven.