CT PPL in da house!!!
Shorter gears always accelerate faster. However, if you're lazy and don't want to break you elbow shifting... that is really the only reason I can think of to justify a longer gear tranny. OH, and the really short geared trannys, you will be in higher RPMs for a given speed. It's not uncommon to hear ppl bitching about being at 4000-4500 RPM at 80mph.
-PHiZ