The RPM's are half of what the speed is in 5th gear in a GSR tranny. For example, when doing 70 it'll be at 3500, at 60 it'll be 3000, ect.
In fourth gear, when doing 40 it'll be at 2500 rpm's. At 80 it'll be at 5000, ect.
GSR tranny's are wound tighter than LS tranny's, and Type R trannys are would even tighter than a GSR. What this accomplishes is to get you into the higher RPM's faster, because that's where our engines make their power. They aern't torque monsters as we all know
Our stregnth is upper RPM HP, not to depend on low end TQ to get us moving.
The LS's tranny is more suited for it's engine and "intended use" because:
-The B18B's powerband/peak power is set lower in the RPM range compared to the GSR/Type R.
-The non-VTEC Integra's will average slightly better gas mileage with the longer gears because they put you at a lower RPM vs. the VTEC Tegs at a given speed.
The GSR is the sportier version of the Integra, so the slight sacrafice of mileage would be viewed as acceptable for a consumer in the market for that level of performance. Remember, I'm only referring to speed vs. RPM for the mileage argument. Many other factors affect mileage and VTEC vs. non-VTEC Tegs wind up being almost equal in overall mpg.