Did you shift to 4th on the 3.73 pull? Also, your results are not very scientific. It would be more convincing if you did runs on a timed track on the same day. There are way too many variables in your test. From the looks of the videos, these cars are very close in performance. The reason people are giving you crap is because you are saying the equivalent of, "the car with less power will win." What I think you are trying to say in this statement "gears are only to get you into your powerband quicker..thats it... once in your horse power the longergears help propel the car forward..rather then just whine out.." does not hold true at the speeds you are talking about. That is more for something like Bonneville racers at top speed, not just 60 to 120. If what you are saying is true, you would actually do better short shifting. But, it also depends on how your power drops off after peak. If it drops like a cliff, yes, shifting to a higher gear will help, but if your band is nice and flat, staying in that low gear longer will help.
do 373s go to 120 in 3rd? to tell you the truth i did a 4th gear 70 with the 430s and i still lost by half car... rather then pulling right away then losing in 4th.. i would lose distance in the beginning then make it up once the m3 would hit 4th.. i sounds to me your mind is made up rather then read or watch the videos closely.