this article has a different approach, and says that the transmission gear ratios must be taken into account, and when you do, it usually makes sense to shift at the redline:
'Not all cars should be shifted at the redline for maximum performance. But it's true for many cars. You can determine optimal shift points by graphing ... transmission torque vs. RPM. Engine torque alone will not determine shift points.'
The dropoff is still evident in the graph; even if you're in 5th and at WOT, you'd have to note that the torque dropoff still occurs. When this happens, you generally are no longer accelerating. Its also harder on your engine.
However, it depends on the course as well; sometimes you need to pull past the peak torque/hp point in order to get a better exit(some corners are diliberately set up to muck around with your gearing ie. the big W at Winton Raceway)
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