well, i would typically think it would be best to shift when your car seems to be running out of steam in the higher rpms, but at the same time you don't want to drop out of your powerband. When racing you are basically trying to maximize your time in your car's powerband, so i personally shift at an rpm that will drop me straight back into my powerband.
eg, I have a hybrid vtec motor that redlines at 8400 rpms. My max torque is at 7300 rpms. I shift at 8000+ rpms to keep my car above the vtec point of 5700 rpms (where my car starts to really make power). If i were to shift at 7300 rpms i would be sitting around 5300 rpms in the next gear which is outside my optimal power range.
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