From what I gather, the gearing turns the torque the engine produces into HP at various speeds for different purposes.
Gearing has nothing to do with the production of HP from torque.
Torque is work, as in the acceleration of your car; Horse power is HOW fast you accelerate, ie WORK done over time.
Accelerate 0 to 60 in 10 seconds, or 0 to 60 in 5 seconds, in which case is MORE work being done?
Hope this helps.
