Textbook theory; The closer the gear sizes are to each other, the less the gear drag. Impact angles and uneven bearing loads, etc. Bigger gears spin easier, but take more to get them moving, of course. Tiny gears get very hot and have a lot of drag, from the impact angles.
Real world, the bigger gear moves more oil and the most transverse gearboxes spin all of the gears, all the time.
Other than taking out the gears you arnt using . Some FV boxes remove the syncro rings to reduce the oil drag, and the SSC guys run ATF, synthetic.
The only place I could envision reducing gear drag would be an oil scrapper on the upper two gears. Maybe with oil relief slots ground in the gears.
The other is to use straight cut gears.
From the above, the same overall gear ratio would make abit more power in 4th. All of the gears are closer together, size wise. And 4th gear might have a straighter cut. My guess is 2-3hp at 125hp crank.might be more..
IMHo the textbooks should give apretty good idea, But they need the gear angles, sizes, speed, etc.
MM