That's not 100% true, from what i am told. Lets say you have 140hp at 5500rpm and a redline of 6500rpm. The lower gears have a high gear ratios, so shifting early just drops you lower in the next gear's rev ban, which will have a lower gear ratio than the last gear. Example, 1st- 6500rpm upshift into 2nd 5500rpm, instead of 5500rpm upshift into 2nd 4500rpm. In higher gears, shifting to early like 4th to 5th(a overdrive gear) will cause your car not to accelarate due to drag unless u have the torque to overcome it.
THEN AGAIN: I could be wrong, i never claim to know anything.