Not entirely, in an imaginary world where we have no physical size restraints, torque would not matter. Gearing has everything to do with true speed, not just torque and horsepower.
Sure gearing has everything to do with full speed, I'm not denying the physics behind good gearing, just peoples ability to utilise gearing effectively in a racing scenario. Gearing essentially allows us to utilise torque and horsepower as effectively as possible. Certainly there are more effective ways than others however you appear to be suggesting there is some sort of exact science to it, when realistically, even gear ratio's are as subjective and personal to a driver as how stiff his springs are or how much wing he wants to run with. A tuner must always keep his driver in mind and that includes gear ratio's remember all the other factors relating to making the car quicker (not just in straight line speed) will affect how the gears are setup, and the biggest variable of all is the driver.
In this imaginary world you'd be able to use 1ft/lb of torque to reach an infinite speed with inifinite gears. A gear multiplies the force of torque based on RPM. However in the real world we do have physical size limitations so there is a balance between everything.
PD quite clearly programmed limitations to gearing, as imaginary as the world is, it has its limits. Quite how correctly the model is calibrated is debatable. I don't really see what your getting at here.
I could go more into depth on this but you are way oversimplifying. Basically, you are incorrect in the assumption that a faster car has to have more torque and HP. Incorrect. Even without taking weight/power ration into consideration.
I don't see anyone making such blanket statements as more power and torque always makes a car faster, I don't think anyone is trying to claim that.
I don't really see the point in going into the details of this post, I will tell you that you are assuming way too much.
Ironically I think your assuming too little, I think your playing down the driver factor too little, assuming that a faster car, is faster for all people.
The tune I made IS faster than the tune I started with. Plain and simple.
I am certainly not going to argue that you can tune a car to be faster than another, and that even with different drivers one can be concluded as faster than the other, however you are still oversimplifying things. (the irony)
Being as I have an extra gear in actual use, this allows me to have gears that multiply the torque by a much greater value, which results in more net power, I actually gained top speed as well due to the fact that the gears pull much harder, therefore you can attain a higher top speed in a shorter distance. This is the very definition of "faster" in a racing sense.
No I completely disagree, you ran through the physics but missed the important factors. If you want to apply physics to justify your statement at least make sure you include the whole physics.
More gears isn't always faster, CVT's are a testement to that, but that's far from the physics I am getting at. I understand what point your trying to make: 'By using more gears your are using the 'better part' of the power band, thus its stands to reason more acceleration and faster speed down the straight'.
However you have completely neglected gear changing times. If you had 1000 gears, you would be at almost the peak part of the powerband all of the time, so you would be faster on the straight right? by your logic yes, but it doesn't take a genius to work out that that's a hell of a lot of gear changes which would really slow you. You loose a fair bit of time changing gear, if you loose more time changing gear, than you would loose from not being perfectly in the powerband, then its not worth having the extra gear.
There are a few main factors which effect this (which you haven't addressed).
Gear change time, if your car has an F1 gearbox then having loads of gears is less of a problem since it changes in a blink of an eye. Such little time is lost changing gears that the benefit of being in a better part of the powerband will make your car quicker down the straight. On the same token, if the car isn't particularly quick at changing gears (that includes manuals) then expect to loose a fair bit of time changing gears.
Also, having a broader power/torque curve gives you a far more usable powerband, thus being in slightly lower revs is less of a problem. Having less gears and achieving the same top speed means more spaced gears, which means you will drop to lower revs when changing gears, if you have a narrow power band this is costly, if you have a broad powerband you can get away with it, you won't loose much time, as such it might not be worth having that extra gear change which will loose you time.
That is why people where bringing up torque and power, not because they think it solves all your problems but beceause its key to consider when tuning gears.

Clearly something you missed, so in future perhaps less of the nonsense about people not understanding torque, power, gears when you don't appear to know all the fundamentals, it comes across as hypocritical.
A persons inability to deliver the newfound power to the road effectively does not mean that the car is slower.
Yes, yes it does, the car is only as quick as its driver. ALWAYS. If a tuner doesn't consider its drivers ability then they may inadvertently hinder them rather than making it faster, just because its faster for one person doesn't mean its faster for everyone, I keep saying that and with good reason. I know a certain D1 gold 'Alien', who makes his own tunes, they are quicker for him than my tunes, however I have a different driving style (too slow

) and it makes me even slower, I am much better at my own, and yes, that includes my own gearing.
Once again, I know the tune is faster... that's not really up for debate. It is very simple physics.
It doesn't matter how many times you state it, if its wrong its wrong. Your car is probably much quicker, even for most people, but that isn't always the case.
Also, after I changed the gearing, I have not lost a "drag-race" with the clio yet... I've went from 4th in the grid to first before the first turn at suzuka... that alone should say something.
Your physics knowledge should tell you all you need to know about how narrowminded that statement is, given that once again (hypocritically) your oversimplify. There are tonnes of factors that affect a drag to the first corner, biggest of all being weight and tyres, trying to claim its all down to your gearing is simply ludicrous.
Like I stated previously, Even NSX's couldn't take me on the straights and they are well known for taking the r1 clio's on the straights.
I am sorry, but gearing doesn't make that much difference unless you are comparing against someone who made a complete hash of it. The difference between good and excellent gearing is hard to tell over just one straight alone. I don't buy it.