Which would be smarter

My 2 cents.What and how much driving are you planing to do? I have gone round and round with the same question as you.Your location pretty flat? Speed limits at or above 65? For me within 3 miles from home they are 65 to 75 mph.If I were to drive the car daily for many miles then OD would be high on the list.COST wise I would consider the 2.76 plan(this is what I have done)I'm cheap and it fit my budget.When you say "High HP" I want to take it as that is where you want to spend your money.Build plans that will make a well rounded performer that works with the final drive ratio be it OD or Direct with 2.76.