I geared up to 14/40, and it is quite pleasant to me. I found that yes, I lost torque overall, but it gave me more gears to use at higher speeds. So at the track, on the twisties, or even just freeway riding, I could more often downshift, which was important to me so I could get to redline more often and at high speeds. Thats my opinion.
Opinions are great! If you like that gearing, that's awesome! Your bike, do what you want with it!
Everything in life is a compromise. Gearing change is no different, you never get something for free, you have to lose something else (Thermodynamics, anyone?). I'm not trying to be argumentative or confrontational, you do you, I'm just trying to inject some physics into the discussion so other people can weigh their options. Plus, I just love physics. Note: I'm figuring out the details as I go, so until the end I won't actually know the results. It's not to say one is objectively better or worse, just to highlight the differences.
Torque and Horsepower are related through RPM. The torque we are interested in is delivery to the ground, so wheel RPM is what matters. At a given RPM at WOT, the engine will produce a certain amount of power (ignoring environmental effects, etc.). Dyno charts correlate Torque and HP to engine RPM at WOT. A dyno chart I found online gives a peak HP of 34.95 at 10860RPM and Torque of 18 at 8370RPM. Important to note that a dyno only measures torque, it then calculates HP based on RPM using the applicable formula, which we will discuss in a moment. For the below, we will assume WOT for all cases. HP delivery is not affected by gearing (there are losses in the system, however the dyno measures at the wheel so we can ignore those) so the HP at the wheel is related only to engine RPM. Your gearing increases the speed by 5% for a given RPM, but also reduces the torque at that RPM by 5% as the power remains constant (wheel RPM up, torque to the ground down). Let's assume you are at peak power in 3rd gear and someone with stock gearing is at the same speed in 4th. Your engine is 10860RPM, your wheel is 874RPM. The same wheel speed (therefore forward speed) with stock gearing in 4th gives and engine RPM of 9387. You're making peak at 34.95, he's making 31.30. HP and torque are related by P=T*RPM/5252, so you are delivering 210FTLBS to the ground and he is only getting 188FTLBS down. We're going 103km/h. Looks pretty clear in your favour, but remember we based these on your engine being at peak performance and he's matching your speed.
If we reverse the roles, for him at peak HP we have a wheel speed of 1011RPM and you at 12564RPM, basically at redline. Good, right? Well, your power output is coming down to 32.7. You deliver 170FTLBS and he's got 181.6FTLBS on the ground. Speed is 120 km/h. Somewhere between 103km/h and 120 km/h your advantage of being in the lower gear gets lost. Also you're just about to upshift, pushing you into the bottom of the 4th gear band, greatly dropping your torque delivery, and you're playing catch up until he has to upshift, and you again get a brief advantage until you shift again.
Bear in mind we are only looking at torque to the ground so this comparison is only valid for saying in general, he will outperform you in terms of acceleration only except for the couple thousand RPM he's past peak power and you're still building up to peak. He's going to use more gas to do it, and if you've got a long enough straight to max out the speed of the bike, you may have him beat for top speed, but as far as the twisties where acceleration is key, you've only have him beat in the narrow speed range where you can downshift to hit peak power and he's got to stay in the higher gear. I say narrow, because our example of 3rd and 4th, you've probably only got the advantage if we take the turns between 95km/h and 110km/h. Any faster and you're up a gear, any slower and he can kick down one to be higher up the power chart. In short, if you are in the same gear at the same speed, he will out accelerate you every time. A small range of speeds will allow you to put more power down due to being able to drop a gear sooner. If most of the time is spent in that range (there will be one range every space between gears, so total of 5 speed ranges, extremely narrow in the lower gears and widening slightly as we go through the gearbox), you've got a winning gear ratio, but outside of those ranges, you're lagging behind.
I can get to maybe 105-110 mph depending on the altitude im at, my tuck, and any other weight changes.
Is that GPS or RADAR checked, or read off the display? If off the display, has it been corrected for the gearing change, and has the display been confirmed accurate?
I'm sure you're talking GPS, but for those of you who want to know more:
Most displays are somewhere between 5%/10% optimistic, and some places even have laws governing the accuracy. For example, in Europe, ECE-R39 requires that the speedo NEVER under-reads and over-reads by no more than 110%+4km/h. This means that if you are going 100km/h, your speedo would have to read between 100 and 114. It would make sense that a vehicle manufacturer would find a calibration that meets global requirements so they don't have to make a Europe specific cluster that meets this standard, but the NA cluster reads differently, and it would make sense that the reading would be somewhere in the middle of the allowable range to give the most leeway for tolerances, meaning at 100km/h, you will likely read 107 on the dial.
Also, the display takes the reading at the transmission output, so a final drive ratio change will again impact the variance between the actual and measured speeds. This gearing change however, will have the effect of under-reading, so it might actually "correct" for the intentional "error" injected.
TLDR: Nothing is free, depending on the scenario, a gearing change can improve or reduce overall performance. Everyone should do whatever it is they want with their bike. If you like it and it works for you, just do it!