Gear ratio and tire size 833 4 speed

So another question to ponder. Is there any benifit as far as power, to have a 3.55 gear with a 28 inch tire vs. a 3.23 gear with a 26 in tire? The rpm’s are pretty much the same. Other than meybe having a bigger foot print, is there actually a little more power to the wheel itself transferred to the road? Or does the circumference of the tire basically gear it back down again?