the final gear, also called "differential ratio" is a relationship between how fast the output shaft of the gearbox spins in relation to the driving wheels
imagine i have a 3.5 final drive in my car. when i accelerate, when the tailshaft turns once, the driving wheels turn 3.5 times. say i change that to a 4.3. now i accelerate, the tailshaft turns once (because the engine still revs the same and the gearbox is still the same), but the wheels turn 4.3 times, so i have a much higher acceleration
however, because the wheels are turning faster in relation to the output of the gearbox, i have limited my top speed. assume i could get 240km/h out of my 3.5 final gears, now i've probably limited that to 180km/h
if you make the final drive lower (3.5, 2.0!), the car will be slow to take off, but have a high top speed up to a point. if you make the gear too high, the engine won't be able to make enough power to fight the wind resistance at higher speeds, so for a high speed run you need to find a balance between the two
if you make the final drive higher (4.3, 5.0!) the car will accelerate quicker, but you will have to shift gear sooner, and the top speed will be limited. if the gear is too high, the engine will be putting too much power to the ground and just fry the tyres everywhere
as a rule, smaller cars tend to have higher ratios (such as 4.3) because their engines are less powerful and need the multiplication of torque gained through high gearing to be able to take off fast. cars with larger engines don't need this, and realistically don't want this, as needlessly maintaining higher rpm will use more fuel, so they use things like 3.08s
i've seen aftermarket 5.5 kits for some toyota offroad diffs, and i once read about a massive big block salt flats car that has a 1.80 final drive, that's phenomenal!
hope this helps