You can't see torque seperate from rpm, (in this case at the wheels) so it's easier to work with bhp. Bhp at the wheels = bhp of the engine - drivetrain losses, regardless of gearing.
You could calculate the actual torque at the wheels for every gear at a certain rpm, but it's a very roundabout way to arrive at what the BHP number is already telling you.
No matter what gears you're talking about, below 2600 rpm you're better off in a lower gear for outright performance. the narrower the gap between the gears, the closer you'll have to stay to the max bhp figure for shifting so at higher gears with maybe 20% gear ratio difference, you'd be best off changing somewhere between 4000 and 4500 rpm, going by the suadra figures. That way you're back with 210 bhp at the wheels, while changing at 4000 will only give you just over 200.
I'm sorry that you don't understerstand the relationship between torque and bhp thoroughly, but it is what it is. Certainly no reson to feel one-upped. And that certainly wasn't my intention.