Ya not really sure their is a simple answer to this. Others have already pointed out a lot of the variables...here's another one.
Max RPM.
Certain upgrades (engine stages, cpu, exhaust, and catalytic converter) increase the rpm at which the engine readlines.
Depending on how the car is built, this can have a noticable, or negligible effect.
Basically, if the car makes peak power near redline (S2000, ISF...300ZX with high RPM turbo) and is built to spec using minimal power limiter, the increase in available rpm can be useful.
However, if the engine makes peak power early in the rev range, and then dies off due to parasitic losses, the increase in available rpm really does you no good, as the longer you hold a gear, the less power the motor is making (which in turn slows down your acceleration).
Similarly, if your build uses a lot of power limiter, shifting at redline can be slow, as usually, a lot of limiter results in virtually no torque at high rpm. If you flatten the power curve to the point where peak power and peak torque are very low in the rev range, it makes no sense to run the engine near max rpm.
These kinds of cars (muscle cars, Skyline GTRs with mid turbo) generally benefit from a custom transmission which is set up for short shifting (ie, you shift up at or just past peak power, as opposed to going all the way to redline, thus keeping the revs in the powerband).
Hopefully my crappy explination is understandable
