That spreadsheet was done a long time ago and I should redo it. What I need to emphasize is you need to know the torque at the rear wheel across a wide spread of RPM. The trick is to shift when value the torque at the wheels *after* the shift is the same at torque value before the shift. Sometimes this is not possible. Attached is a .GIF for demonstration...bear with me
Crankhshaft torque x gear ratio x axle ratio x tire size = torque at the wheel. Given that the wheel size is constant (for the purposes of this topic) and the axle ratio doesn't change, all we care about is torque x gear ratio.
In my example, the VG30ET here is making 290ft-lbs of torque@4700RPM. multiply it by 3.1:1 1st gear and we get a value of 899ft-lbs. Shifting at 4700rpm drops this engine to 3049RPM in 2nd (far right column). Torque in 2nd @ 3049RPM is 623ft-lbs (310ft-lbs at crank x 2.011 gear). Better not shift here, even though you're past your torque peak. working up the chart, at 6300rpm we get 629ft-lbs in 1st, shifting to 2nd puts us at 4100rpm and 627ft-lbs..you have your shift point - FOR THAT GEAR. If 3rd is 1.3:1 and 4th is 1:1, the shift points move lower by about 700RPM...so depending on the torque curve and trans ratios you will have different shift points for different gears.
If the image isn't clear enough and/or you want the actual sheet or data I just worked from, let me know.
NOTE: It gets confusing when you know that in any one gear, your car will accelerate the hardest at its torque peak (barring aerodynamics at higher speeds) ...some might think this means shift when you will end up at your torque peak once you've shifted, but this rarely works out.
Bottom line: Torque at the wheel after the shift should be equal to torque at wheel before the shift.