Can gears overcome H.P. deficit?

[M.Rad.]

I'm pretty sure that the answer is yes, but how much gearing to make up for how much power?

For example (all else being equal) how would the acceleration of a car with say, 350 hp and 3.70 gears compare to the same car with 450hp and 3.00 gears ?

Which would be the better combination on the street (assuming the 3.70 car had overdrive for cruise)?



Regards,
m.r.