The more gears available, the more the engine can be in the optimum power band throughout various speeds and conditions. Every engine has less power at very low RPM and it drops again once you get really high RPMs. So with more gears, you don't have to stretch each gears as much, so the engine does not end up in the really low and high RPMs. Now diesel engine are better than gas when it comes to have power in most of the range, but they can still take advantage of more gears. That's why 18 wheelers have so many gears.