Is Torque King?

From what I understand, torque can be multiplied like thru a trans, but horsepower can not.

Thats why two engines with the same HP have the same potential eg.. 1/4 mile time even if one engine has 300 lbs ft vs one with 600 lbs ft the one with half the torque would require twice as deep gear set eg... 300 X 6:1=1800
600 X 3:1=1800 both are having the 1800 lbs ft going to the tires.