gearing doesnt create torque, it just amplifies it. Torque deffinately plays a huge roll in how a car performs, but do i think its the end all, no. Like alot of guys have said, usually the higher up you can carry the tq curve the better off you will be. Take my car for example. I had always heard tq gets you moving, hp keeps you moving and the more power you have, the higher you will trap. Problem with that is, my car made about 226 whp at 5900 rpm and 237 tq at about 4600 rpm. My car is a beast off the line (1.82 60' at trails), but it wont trap for shit.