Theory #1 says go with deeper gears to improve traction, because if (when) the tires start to spin, they won't blow away as fast, and slight backpedaling will recover quicker. There may be other points on the deeper gear theory too.
Theory #2 says use taller gears so there is less torque at the wheels and more MPH is achieved before the 2nd gear shift. At a higher MPH, the tires are less likely to break loose.