Completely depends on what you are trying to do. Taller gears in FI cars are usually done for one of two reasons. 1) Ensure you are not maxing out your gearing in the 1/4th due to MPH (a problem in a lot of high HP FI cars where they will have to shift just before the end of the track resulting in a lost in MPH and a slower ET). 2) Be able to get a higher MPH out of the car in events such as the standing mile i.e. not run out of gear....or the autobahn/highways of Mexico.
With a traditional turbo setup lower gears can help overcome turbo lag, and ultimately in a car like the SHO it would help with the hole shot.
Bottom line is higher gears are usually an upgrade for FI cars pushing significant amounts of power and/or struggling with traction (roots style blowers).
Lower gearing in our cars is a good thing.