^ You're mostly correct, in that comparing 2 identical setups save for final drive ratios, the deeper gears will pull harder.
However, it is actually about the total gear reduction or overdrive % from the crankshaft to the wheels (same size wheels for accurate comparison too).
Exactly what you are explaining (that you dont think is possible) is happening. I don't think anyone said rear gears don't matter, but rather there are other changes that allow higher geared final drive ratios to work as well as older lower geared finals.
With more trans gears, the low gears start out deeper, much deeper in some cases and have more gear splits between 1st and whatever the final ratio is.
So, yes, same engine power, you can get the same off the line gear multiplication with a higher geared axle and lower geared transmission.
Of course the Ford with the 3.13s doesn't pull like the 3.73s with the same engine and trans, but it may pull the same as a different truck (same power theoretically) with a lower set of final gears and a higher trans gear ratio.