I suppose it matters to the people that put 2.76 to 3.23 gears in a muscle car that came with 4.10s because they think it should be able to cruise 75 mph at 1500 rpm like a modern car that has Variable Valve Timing, Variable Length Intake Manifold, 2 overdrives and a lockup converter. I'm not one of those people. I like 4.10 gears. They work the same now as they worked in 1970. 3500 rpm on the highway for short distances won't hurt a thing.

An intake that works at 1500 rpm will not help if your cam doesn't get happy until 3000. Try to match your cam, intake and gears to the rpm range you want to spend time in.

In theory, there is no difference between theory and practice. In practice, there is.