Is Torque King?

Im no physics engineer, so Im trying to dumb it down in my mind so I can relate.
Cant it simpy be stated that this in essence is a formula/equation?
For example 3x8=24....well you can write that equation a multitude of ways to arrive at the product??(24). 2x12, 4x6, 1x24?? When you have a product that is constant, then obviously the other parts are the variables??

Thats right, 24 would be the horsepower in that line of thinking and the other two numbers would be the rpm and Torque.