I've seen A LOT of posts about making HP with a 318-So why is it so ???

i agree...3.23 were a poor fit for that cam.But to take advantage of it as you say 26 inch tires and 3.55.
i don't like 3.9's or 3.55's and think the best street gear is 3.23.
Now the quarter milers are gonna gasp at this, but in my last build i had the 204/ 214 broomstick!
It was very strong at any lo rpm, pulled great and i loved it with 3.23's and 26" tire.
I wonder how it would have been in the quarter mile?