Okay, Acceleration from a Dead stop, or acceleration from a certain speed?
Gearing DOES come into play. Take for instance a 320hp LS1 F-Body vs. a 320hp 4.6 Cobra. Stock vs Stock, the Cobra will lose because the gearing is too tall for the ammount (or lack there) of torque produced. Throw in some 4.30's or better yet 4.56's and the Cobra will be right with the F-Body through the 1/4 mile.
What did the gear change do?? Increase Torque multiplication to the rear wheels, thus increasing acceleration.
Torque will get you off the line, Horsepower will give you the speed. The Mustang might not Trap any better with the gears, but it will be quicker off the line (better torque multiplication) and when shifts are made the RPMs drop less keeping it closer to peak Horsepower after the initial acceleration.
Did I make any sense?? Because I just rambled...
