If the final gear ratio is 4-1, the engine etc does not care if it is a 1-1 in trans or axel, 4-1 in other, or 2-1 in both, the final is 4-1, engine is turning the same rpm, etc.
Reality, if the combined ratios equal ea other between two rigs one has a 4.19, other a 3.31, transmission gears equal splits, both rigs should have the same performance, gear changes, mph at same time etc.
But having the choice of talker vs lower gears in pumpkins. Gives a person like 4x in flat lands, drives empty at 70-80 mph, talker gears give him better final ratios, lower gears give me better overall performance, as I generally drive 0-60 loaded or unloaded.
Neither setup is best per say, only what is best for the person running that drivetrain.
Marty