Torque wins

[Alastor]

are you considering power at the wheel though?
a car with 300 hp can't perform the same acceleration ignoring what gear is in. I would like to know how that is possible, and still can't agree with you.

Yes, I am definitely talking about power at the wheel because what happens at the wheel is really what matters.

Lets say we have 300 hp and 300 lb-ft of torque at the engine. Now lets say we have a transmission that has an overall gear ratio of 10:1. The result is as follows:

@Engine
300 HP & 300 lb-ft @ 5252 RPM

@Wheel
300 HP & 3,000 lb-ft @ 525.2 RPM

Ignoring any losses (i.e. friction) the gears do not change power. Instead they multiply (10x in this case) the torque. However, the trade off is that speed must be reduced my the same amount (1/10 in this case).

Low power means either high torque or high speed. High power means both high torque and high speed. Think of low power as spinning the tire in first gear, and high power as spinning the tire in 1st, 2nd, and 3rd gear.

IMO the power delivering is affected by tires radius and gearing. because since you have a rotational movement (the tire), which deliver a certain power, to convert in a linear move (the car) this involve the dimension of the tire. as far as regard the gar, it's because we are transferring the movement between gears with different dimensions, this implies differences between different gears. a bigger gear would require more power/torque to be moved and that would affect the delivery.

Frictional and inertial losses are a different issue. I don’t disagree with what you are saying but they just complicate an already complicated topic. For the basic discussion of power and torque lets leave those real work complication out, until we agree on the basics.