HP or gearing determines top speed?
1) Tire speed rating
*) Use of a tire beyond its speed rating is dangerous and not encouraged by the factory. While this may not limit top speed on each run, a tire failure is catastrophic enough to warrant its listing here.
2) Aerodynamically limited
*) The car's drag coefficient is such that tremendous amounts of power would be required to significantly increase the car's speed. An examples is the Chrysler Viper RT/10 with a drag coefficient of 0.56 where the amounts of horsepower needed to push the car through the air more quickly would be tremendous compared to present engine output.
3) Gear limited
*) The car bounces off redline at the limit. Examples are short-geared cars, including the Porsche 930 Slantnose Comp E and other competition cars (especially hillclimb cars) not geared for high speed runs. Most competition cars that run at Silverstone are nearly gear limited, most competition cars that run at Le Mans are far from it.
By saying that gearing is the limiting factor, you are implying that by changing the gearing, the car might go faster. This is true of some cars (like the Vette Z06), but any increase in top speed on any Audi would be minor or zero just by changing gearing.
No, most cars that we speak of are electronically limited. Next most common would be power (aero) limited. With the high overdrives installed on cars now, hitting the redline in top gear isn't a problem very often.
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The 2.7T probably gets closest due to its lowish gearing and good power.


