When you go to a numerically higher final drive (for example, 4.1:1 to 4.3:1), you are making it easier for the engine to turn the wheels. You are improving the mechanical advantage of the engine itself by a factor of 4.3 / 4.1 and therefore torque to the wheels improves by the same factor, assuming you are at the same speed.
Here’s a good write up I found for ya:
One way to improve acceleration is to put a higher (numerically) ratio final drive in the vehicle. The torque available at the drive wheels is the engine torque multiplied by the transmission ratio multiplied by the final drive ratio. Let’s just use some hypothetical numbers to make the math easy.
Let’s say for an example that the engine has 200 lb-ft of torque all across the usable speed range (a gross oversimplification); let’s have a final drive ratio of 3:1, a rolling radius of 1.25’ (15" radius, 30" diameter tire); and let’s say that the transmission ratios are 3:1 (1st), 2:1 (2nd), 1.5:1 (3rd), 1:1 (4th), and .75:1 (5th).
So, the torque available at drive wheels in first gear is 200 (engine torque) x 3 (first gear ratio) x 3 (final drive ratio) = 1800 lb-ft. (The force at the point where the drive wheels contact the road is a total of 1800 lb-ft / 1.25 ft (rolling radius) = 1440 lb.)
If we change the final drive ratio to 4:1, the first gear torque will be 200 x 3 (first gear ratio) x 4 (final drive ratio) = 2400 lb-ft. This is a 33% increase in drive wheel torque, and it will result in dramatically improved acceleration. (It will also increase engine speed on the highway, resulting in lower fuel mileage, increased noise & engine wear, and a lowered top speed of the vehicle.)
The final drive ratio has no effect on the horsepower of the vehicle, but it does affect the torque available to the drive wheels. However, the drive wheels will be turning slower than they would normally be at the same engine RPM (assuming no slipping of wheels or tranny).
(Source: http://www.rubydist.com/Family/Power.html)