It's a tapered pinion, but yes, it is the largest at its largest diameter. However, it uses a crush sleeve which in high HP applications negates a little strength.
That's why all in all the 742 has a little edge. It ain't much, but IMO it does.
Also, devaluing what he has based on gear ratio is stupid. A gear set can be had for 150 bucks. Gear ratio has no bearing on what the third member is worth.
