I have three vehicles I have built 700Rs for, all 3.73 gears. My 79 has drag radials and it won't even turn the tires over if you launch it in a straight line, it just dead hooks. I think the opinion that anything more than 3.73 is a waste with a 3.06 1st gear 700R is a generalization that only holds true for traction-limited cars. If you are running on rock hard 245 width street tires then that is probably a true statement but if your car hooks up, no reason I would not use a 700R with 4.10s. My truck is getting 4.10s very shortly.