My 2¢ : for maximum acceleration, you would use a chart with RPM vs. speed in each gear, and a Dyno graph. Look at the first chart to find the RPM drop for each upshift. Shift points would then be calculated to maximize the H.P. "area under the curve". ie, rev. the engine past peak HP, so that when the next higher gear is selected, you're at nearly the same HP, but on the "uphill" side, it that makes sense. Hard to describe, but easy to see on a graph.
Now, whether you need that last bit of acceleration is debatable. Most just pick an RPM they are comfortable with.
If you bang the rev. limiter now and then, so what, that's what they're there for.
Just try and avoid it.
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