Is More Flow Better, Is The Smallest Intake Port That Flows The Most The Best

my peterbilt has a 400 hp cummins in it, take couple miles to reach a 100 mph at 80,000 lbs at 2300rpm, my duster makes 400 hp and takes a 1/4 mile to reach a 100 mph at 3200 lbs at 7500 rpm! whats the difference? duster got 400ish ft lbs with 4 gears of multiplication , pete got 2200 ft lbs and 13 gears of multiplication,... now tell me,..whats doing work and whats making it move?? basic 9th grade physical science!! and we got 2 threads now arguing over it, wth??