Kelly, what is important is the effective gear ratio. Given the same size tires, there is more torque available to the ground with a larger numerical rear end ration 4.10 vs 3.73. Given the same tire size the engine revolves fewer revolutions per mile with the lower numerical ratio and thus usually better gas mileage. The Trac overall ratio between a 4.10 set up and the 3.73 set up is almost identical since the tire sizes are different ( smaller diameter on the 3.73's (235/60/16) than on the 4.10's (255/60/16).
So with the same size tires:
For Better MPG use 3.73
Better acceleration use 4.10
Better towing 4.10
Top speed could either be the 4.10 or 3.73 depending on the horsepower required to drive the vehicle at that rate. If there is enough HP to reach the maximum allowable engine RPM, then the 3.73's will have a higher top end (assuming no speed limiter). It is possible that the 4.10's to affect a higher top speed if the 3.73's can't generate enough torque to reach the RPM limit. In general, however, the lower numerical rear will have the higher top speed.
I had a 1956 studerbaker silver hawk. I had the same top speed in third or second gear. In third I ran out of HP to accelerate and in second I ran out of engine rpm.