nsxtasy,
You missed part of my previous remarks. A 5-speed has a 4.06 ring & pinion while the automatic has a 4.43. The torque multipliers in 1st, 2nd, and 3rd are, therefore, 12.47, 7.01, and 4.99 for the 5-speed and 11.56, 6.49, and 4.53 for the automatic. The speeds at optimum shift points are 45, 80, and 110 for the 5-speed and 47, 78, and 117 for the automatic.
As you can see, the torque multipliers and speeds in each of the first 3 gears are similar. However, at engine speeds below 6600 rpm the automatic has slightly more torque. Therefore, a lower engine speed in each gear the automatic will have slightly greater acceleration, while at higher engine speeds in each gear the 5-speed will have slightly greater acceleration. So, as I said, up until 117 mph there's little advantage for the 5-speed. That is why, by the way, that “Car Test” shows the 0-60 times only .1 seconds different.
Now, regarding high stall speed torque converters. These provide a sling shot affect that actually amplifies the torque multiplication factor at low engine speeds in each gear. The result is faster off-the-line acceleration, as well as, during up shifts.
All that said, the potential acceleration of any car can be determined by calculating the area under the torque curve. While the 5 speed torque curve tapers off later, the automatic torque curve starts sooner resulting in almost identical acceleration potential. This potential is exploited through gearing and diminished by losses in the drive train. It is the drive train loss that has the greatest affect on the automatics performance. A Level 10 upgrade can minimize these losses resulting in equal acceleration to the 5-speed.
One more quick point about my practical experience with this theory. For 25 years I owned and raced a 71 Corvette with a Fairbanks 3 speed automatic and a B & M Torque Converter. This combination never proved to be a disadvantage on the Drag Strip or Road Race Course. Furthermore, in autocross events, it was unbeatable.
I hope I’ve answered your question.