Continuing on with what mcstark wrote...
I recall from a Car and Driver or Road & Track article years ago that you can mathmatically calculate the optimum shift point for any car. As mcstark said, the theory goes, shift at the point when the power, and more specifically, the torque, available in the next gear is higher than the torque in the current gear. Everything revolves around torque and not horsepower due to rate of acceleration (or something like that). So much for horsepower is king.
Heres the simplest formula of many I found. This one came from a
Miata board:
Lower Gear Ratio / Higher Gear Ratio x Torque Peak RPM = Shift Point
So for stock, with a torque peak of 160 @ 3500 RPM given the gear ratios the shift points look like this:
1st 3.307 / 1.842 x 3500 = 6284
2nd 1.842 / 1.310 x 3500 = 4921
3rd 1.310 / 0.970 x 3500 = 4727
4th 0.970 / 0.755 x 3500 = 4497
Now, before anyone goes and gets their panties in a bunch, I know that seems unreasonable, but that's the math. And I haven't tried it yet to prove one way or another, but I'm open to hearing anyone else's results.
It's also interesting to note that, the point is to shift where the torque in the next gear is simply higher and that does not neccesarily mean the peak, so this formula still may not be the mathmatical exact shift point since in any gear the torque may be higher in the next gear but still below the torque peak. Ultimately this chart is the theoretical the very latest shift point to maximize acceleration because, by definition, as you approach redline there is no gear where the torque is higher than the torque peak in the next gear.
Another factor to consider is that due to boost, the torque curve may not be exactly the same in every gear in a real world situation (ie. diff boost levels in diff gears). But that would probably only affect 1st gear noticeably.
Finally, for anyone with mods, you'll obviously shift at different points since your torque curve is most likely higher.