Oh I know all about how torque and horsepower are related. How power under the curve affects acceleration, where gearing comes in, etc. I built the knarliest spreadsheet around for comparing 2 setups, all coded by hand. It'd be a different story if GM had some OHC motors so they could actually make power over 6000 rpms where your tq/hp multiplier is higher. LS7 might make 475tq but that drops to about 350tq only 1800rpms later (8000rpm). Torque is all about peak cylinder pressures and displacement. It has a lot less to do with flow rates, which was the point I was making against your flow rate arguement. Lets compare 5L class engines then, since we're equating displacement with torque. Lexus 5.0L 2UR makes 371tq. The most powerful 5.3L L-series (including LS4 and the truck L's) is 340tq. Hey, what happened??

HP = airflow end of story. Your L92 (or L99 or whatever) head is great for having 300cfm in, but the 200cfm out is the limiting factor here. You might as well only have 250cfm in. If I can completely fill a 5.0L motor 7000 times a minute and you can only fill your 7.0L motor to 60%, guess whose doing more work?

Here's a little exercise. Car1: 500hp at 7500rpms, which is 350tq. Car2: 500hp at 5500rpms, which is 477tq. That's all just math. Adjust gearing so that they're going the same speed while making 500hp. Figure out which one has the most acceleration. GO!