Question about gearing for Top Speed

i had to look it up, i took a 59 HP, 76 Ft/lbs kadett up to 120...but that was pushing it

there have got to be other factors then gearing and HP that come into play though, like the rolling resistance, or air resistance


exactly
but it wouldnt surprise me if that was an MPG driven ECU micromanaging things
there are other factors, wind, traction, friction input vary at varying speeds, (pressure from) altitude, -but basically like you said, "59hp 76ft lbs"
gearing is like Archimedes? lifting a ship by himself with pulleys. It makes up for the torque to some extent. As a point of interest, the early steam engines didn't need much in transmission to accelerate-excessive torque.