gear ratios and torque

If you have a preponderance of torque, then the final drive difference of 10% is not a big deal, choose whatever best fits your needs.
but in second gear at 4400 rpm, my lil 367 be wanting the 3.55s, I mean 10% is still 10% .
If you swapped in 3.55s for the 3.23s and then your rpm is gonna go up 10% everywhere in the mph band,as compared to a particular mph number before and after. What I mean is if at 30 mph with 3.23s and in 2.45 first gear, your rpm is 2950; then with 3.55s it will be ~3250. So right away your engine is 300rpm further up the torque curve. Lets say you had a 2600TC, so stall-rpm is outta the picture. So if you had an engine like this; see below, an extrapolating the torque curve downwards from 3300 (to ignore the anomaly), lets say at 2950 the engine had 145 footpounds compared to 165@3250. So at 30 mph, you are 20#s ahead of the game with 3.55s, strictly by being higher up on the torque curve. Of course your engine will always be further up the curve at every mph, not just at 30.
This "phenomenon" is especially useful when climbing up the curve and going down the backside. And even more so if your combo falls off the cam at the top, like a lead-sinker.

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I thought the same thing, 10% insnt squat, I just need the math to prove it wasnt anecdotal, anecdotal most of the time equals talking out the *** , thank you for the graph