The gearbox is one of the tuning aspects that can make a big difference in the performance of your car. If anything, you want to keep the engine revolutions in that sweet range where high torque/high horsepower work together to push the car forward.
I have developed a simple model to show what happens on the road with the different gear ratios and final drive settings when you tweak your gearbox. This is not a step by step way to set your gearbox, it rather is a tool to tell you what is happening when you set it up like that.
You have to do one test though to determine the wheel diameter of the car. (From what I can see in GT6's tire model is that the wheel is growing slightly in diameter as you go faster, but for my model's purpose, the change is small enough to meet the objective)
Test: Go to Special Stage Route X and drive your car in top gear as fast as you can without hitting the rev limiter. Go to the spread sheet and fill in the speed and engine revolutions. Go to the transmission settings and fill in the top gear ratio and the final drive ratio. That calculates the tire diameter.
Now you look at the torque and horsepower curves and you fill in the minimum revs you want to see after a gear change (the lower part of torque/hp curve) and fill in the approx. torque and hp values
Then you look at where the you think the best shift point is and note those values on the spread sheet as the max revs you want to go to before you shift.
Then you look at where the red line is and fill in those numbers in the spread sheet. (The HP and T values are optional and are not used in the model)
Now you can play around with your transmission settings. If you want a "close ratio" gearbox with a narrow operating revs target, you move your final drive towards the right, top speed towards the left and your individual gear ratios towards the right and then you go back to final drive and move it towards the left to get your desired top speeds in each gear. If you have a flat torque curve and an early peak in hp you can stretch the gears by moving your final drive towards the left, top speed towards the right, individual gears towards the left and then again the final drive towards the right. Then you can ride that flat torque curve for a longer time.
After you played around there, now you can enter your gear ratios and final drive ratio in the model and you can see the calculated speeds in each gear, as well as the revs that gear will start off with after the shift. Go for a test drive and see if it is more or less correct.
Now you can play around with the final drive or even some of the individual gear ratios to refine the settings. Usually when you have the magic ratios for the individual gears, then do not touch them again - only use the final drive settings to adjust your gear speeds. (If anything, the sheet will be handy for this. You can see here what your final drive setting should be to get to your desired top speed for certain tracks.
There are two tabs in the sheet. One is for 99% of the world that drives in km/h and the other one is for the muricans.
Let me know if you find it useful..... and if you find any bugs.
I may change it over to Google sheets if it turns out to be a useful tool.