Not to throw a wrench into things, but I've always thought and heard that the difference was in relation to the engine RPMS at a certain speed.... hence a "low" geared 2.76 is only turning a low RPM of say, 2800.. where a "higher", steeper geared 4.11 is in the upper, higher RPM range near the redline...

High geared cars climb the tach faster, low geared cars climb the tach slower... But.. a TALL geared car has the 2.76 because it runs out faster like running with longer legs... mad max-style. A Short geared car runs out of steam quickly, like running with short legs.. 1/8th mile warrior.

so there is an opposite in the terminology... Low and tall and high and short...

But "High Gear" in relation to *gears* like first through fourth comes from old two-speed transmissions, in relation to the speed. Rabbit and Turtle...