26/78 is quite heavy, but the big pinion makes the car easier to drive, makes it less punchy. Normally I use 24/78, indoors as well as outdoors, as this ratio is the best of both worlds (smooth power delivery, easy driving and a high top end).
The choice of spur gear is personal I think, I like the 78T more, but it's nearly impossible to use small (21-22) pinions with it on the B4 and S2 without modifying the motor plate. But Neil Cragg etc. seem to opt for the 81T ones with a 22 or 23 pinion.
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