IMO shortening gearing is more appropriate when the rev range has been extended, or there is some glaring deficiency in the existing gear stack.
Here's an example of a large engine power gap going through the same trans, the same gearing is appropriate for both, yes the more powerful engine accelerates better but that's not a trans issue
Here's a comp I did for an E/F series chassis w/, I think a 915/44 trans used in both cases, but it could have been a stock '73RS trans, I'd need to look that up, the 993 uses a slightly higher rev limit for shifting by ~2-400 rpm
In either case the gears could be shorted across the board if absolute performance was the main criteria, which it often is not.