Well this was regarding drag racing. In the mile, at least in F3 i used four gears. That way i was always at or near peak power; crossing the line at peak. However, although it doesnt make sense, i found that 3 gears worked better.
And making the first gear big enough to avoid wheelspin just makes it easier to control plus potentially one less shift.
Now for circuit, its a little different. General as outlined above works (each gear an equal division of the whole). Though on some cars with high TQ i'll make large 1-4 and 5-6 will be smaller focusing on peak hp. And vise versa.