What? That's absolutely not true.
With 3.73's at 50mph he'd be at 4800rpms in second or 3250 in 3rd gear, with stock 3.08's he'd be at 4000rpms in 2nd and 2700rpms in 3rd. Punching the car at 4800/3250 verus 4000/2700 will DEFINITELY enable the car to accelerate quicker as you are starting at an RPM where more power is made and with the added gear ratio it will get into the higher RPM's where the big power is made. Unless you are racing to 150+mph where the lower gear ratios will force a shift into 5th gear, gears will give you an advantage everytime over a stock gears. Don't forget about torque multiplication as well from gears too which also aids in acceleration.