Spur teeth up = more torque/less top speed
Spur teeth down = less torque/more top speed
CB teeth up = less torque/more top speed
CB teeth down = more torque/less top speed
The "top speed" will vary from truck to truck, engine to engine, tuner to tuner. If you gear for a really high top speed, your engine may not be able to push it there, so it may actually have a lower top speed.
Back when I had a 2.5 maxx (about 5 years ago), I ran with relatively low gearing because I liked the snap off the line. I also have a smaller skatepark to play in. It doesn't do me much good when I hit top speed at 100 yards when I'm driving in an area where the longest stretch is 50 yards.
I ran 18/72 I believe.